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AL SB347

Bill

Status

Introduced

5/5/2020

Primary Sponsor

Will Barfoot

Click for details

Origin

Senate

Regular Session 2020

AI Summary

SB347 Summary

  • Amends Alabama Code Section 40-18-3 to exempt military members who are legal state residents from income tax when stationed outside Alabama during the tax year, effective for calendar year 2020 and thereafter.

  • Exemption does not apply if the Armed Forces member was physically present in Alabama for six months or more during the tax year.

  • Applies to compensation paid by the United States for active service as a member of the Armed Forces.

  • Becomes effective immediately upon passage and approval by the Governor or upon becoming law.

Legislative Description

Income tax, military, active duty, stationed in another state, exempt from state income tax unless physically present for six months or more, Sec. 40-18-3 am'd.

Income Tax

Last Action

Read for the first time and referred to the Senate committee on Finance and Taxation Education

5/5/2020

Committee Referrals

Finance and Taxation Education5/5/2020

Full Bill Text

No bill text available