SB76 Summary

• Allows Alabama taxpayers to claim a separate deduction for all prenatal medical expenses on their Individual Income Tax returns.

• Prenatal medical expense deductions cannot be combined with or counted toward the existing deduction for medical and dental expenses.

• Creates a new subdivision (29) in Section 40-18-15 of the Alabama Code specifying that prenatal medical care expenses are deductible during the taxable year incurred.

• Becomes effective immediately upon Governor's approval or enactment and applies to all taxable years beginning after December 31, 2017.