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AL HB185
Bill
Status
2/2/2021
Primary Sponsor
Paul Lee
Click for details
AI Summary
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Grants active duty members of the U.S. Armed Forces (Marine Corps, Navy, Air Force, Army, Coast Guard, or Alabama National Guard) a deduction on their Alabama individual income tax return for military pay and allowances received during active duty service.
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Deduction applies only to Alabama residents not currently residing in the state and cannot be claimed for military pay received while stationed in Alabama.
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Requires service members to certify annually their residence status to the Department of Revenue on forms provided by the department in order to claim the deduction.
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Directs the Department of Revenue to adopt rules necessary for enforcement of the act.
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Effective for taxable years beginning after December 31, 2020.
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 House of Representatives committee on Ways and Means Education
2/2/2021