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AL HB182
Bill
Status
3/22/2023
Primary Sponsor
Tracy Estes
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AI Summary
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Expands the definition of "dependent" under Alabama income tax law to include an unborn child, effective for tax years beginning after December 31, 2023.
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Requires the Department of Revenue to establish an administrative form, signed by a licensed health care professional, to verify that a taxpayer claiming an unborn child dependent was pregnant during the tax year.
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Limits taxpayers to claiming only one unborn child dependent per tax year, unless the taxpayer has a multiple gestation pregnancy.
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Prohibits a taxpayer from claiming both an unborn child dependent and a dependent for the resulting child in the same tax year under existing dependent provisions.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Relating to revenue and taxation; to amend Section 40-18-19, as last amended by Act 2022-292, Act 2022-294, and Act 2022-297 of the 2022 Regular Session, Code of Alabama 1975 to expand the definition of a dependent to include an unborn child.
Income tax, to expand the definition of dependent to include an unborn child.
Last Action
Introduced and Referred to House Ways and Means Education
3/22/2023