SB233 Summary

• Amends Section 40-18-27 of the Alabama Code to change the income threshold requirement for filing state income tax returns based on filing status.

• Replaces fixed dollar thresholds ($1,875 for single filers and $3,750 for married couples) with a threshold equal to the sum of the allowable standard deduction and personal exemption amounts for each filing status.

• Requires the new threshold calculation to align standard deduction and personal exemption amounts, eliminating the current situation where these amounts exceed the filing requirement thresholds.

• Applies to tax years beginning after December 31, 2017.