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AL HB173
Bill
Status
1/18/2022
Primary Sponsor
Mike Holmes
Click for details
AI Summary
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Proposes a constitutional amendment to exempt sales of food from Alabama state sales and use taxes effective January 1, 2023, with food defined according to the federal Supplemental Nutrition Assistance Program (7 U.S.C § 2011, et seq.).
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Local governments continue to collect the local portion of sales taxes on food at existing rates.
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Amends Amendment 225 of the Alabama Constitution to cap the federal income tax deduction for individual taxpayers at $4,000 for tax years beginning after December 31, 2022, for those filing as single, head of household, or married filing separately.
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Establishes an $8,000 cap on the federal income tax deduction for taxpayers filing as married filing jointly for tax years beginning after December 31, 2022.
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Amendment requires approval by a majority of qualified voters and election shall be held in accordance with state election laws.
Legislative Description
Sales and use tax on food, exemption established, income tax deduction, deduction based on federal income tax paid, limit established, const. amend.
Constitutional Amendments
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
1/18/2022