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AL HB125

Bill

Status

Introduced

3/5/2019

Primary Sponsor

Wes Allen

Click for details

Origin

House of Representatives

Regular Session 2019

AI Summary

HB125 Summary

  • Amends Section 40-18-100, Code of Alabama 1975, to clarify the definition of "debt" for purposes of income tax refund set-off debt collection by the Department of Revenue.

  • Expands the definition of "debt" to include sums collected on behalf of a claimant agency pursuant to agreements authorized by subdivision (30) of subsection (a) of Section 22-21-318 or Section 11-62-7.

  • Allows the Department of Revenue to set off Alabama income tax refunds against debts owed to eligible claimant agencies, including state agencies, counties, municipalities, and housing authorities.

  • Effective immediately upon passage and approval by the Governor, or upon otherwise becoming law.

Legislative Description

Revenue Dept, income tax refunds, set off debt collection, sums collected on behalf of claimant agency under agreements with certain health care authorities are considered debts, Sec. 40-18-100 am'd.

Taxation

Last Action

Pending third reading on day 4 Favorable from County and Municipal Government

3/20/2019

Committee Referrals

County and Municipal Government3/5/2019

Full Bill Text

No bill text available