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AL HB233

Bill

Status

Introduced

2/14/2017

Primary Sponsor

David Faulkner

Click for details

Origin

House of Representatives

Regular Session 2017

AI Summary

  • 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.

  • 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.

  • Deduction cannot be claimed for military pay and allowances received while stationed within Alabama.

  • Taxpayers must annually certify their residence status to the Department of Revenue on forms provided by the department to claim the deduction.

  • 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

Committee Referrals

Ways and Means Education2/14/2017

Full Bill Text

No bill text available