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AL HB233
Bill
Status
2/14/2017
Primary Sponsor
David Faulkner
Click for details
AI Summary
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Allows active duty members of the U.S. Armed Forces (Army, Navy, Air Force, Marine Corps, Coast Guard) who are Alabama residents stationed outside the state to deduct military pay and allowances from their Alabama individual income tax return.
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Deduction applies only to active duty military pay and allowances not already allowable as a deduction or exclusion from Alabama adjusted gross income for the taxable year.
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Deduction cannot be claimed for military pay and allowances received while stationed within Alabama.
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Taxpayers must annually certify their residence status to the Department of Revenue on forms provided by the department to claim the deduction.
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Effective for taxable years beginning after December 31, 2018.
Legislative Description
Taxation, provide income tax deduction, military stationed out of state
Revenue Department
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
2/14/2017