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AL SB414
Bill
Status
5/16/2019
Primary Sponsor
Donnie Chesteen
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AI Summary
SB414 Summary
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Allows active duty Alabama residents stationed outside the state to deduct military pay and allowances from their Alabama individual income tax returns.
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Applies to service members in the U.S. Marine Corps, Navy, Air Force, Army, Coast Guard, or Alabama National Guard.
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Deduction excludes military pay and allowances received while stationed within Alabama.
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Requires service members to annually certify their residence status to the Department of Revenue on forms provided by the department.
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Becomes effective for taxable years beginning after December 31, 2019.
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 Senate committee on Finance and Taxation Education
5/16/2019