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AL HB50
Bill
Status
3/6/2023
Primary Sponsor
Tracy Estes
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AI Summary
HB50 Summary
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Expands the definition of a dependent for Alabama income tax purposes to include a taxpayer or their spouse in their third trimester of pregnancy during the tax year, effective for tax years beginning after December 31, 2023.
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Requires the Department of Revenue to establish a form, to be signed by a licensed health care professional, to verify that a person claimed as a dependent under this provision was in their third trimester of pregnancy during the tax year.
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Directs the Alabama Department of Public Health to ensure copies of the verification form are available to all health care professionals treating pregnant women and at all county health departments.
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Prohibits a taxpayer from claiming a dependent under this provision and also claiming a dependent for a child resulting from that same pregnancy in the same tax year.
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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, Code of Alabama, as last amended by Act 2022-292, Act 2022-294, and Act 2022-297 of the 2022 Regular Session, to expand the definition of a dependent to include a taxpayer, or spouse of a taxpayer, in their third trimester of pregnancy during the tax year.
Income tax credit for dependent, definition expanded to include certain pregnant women
Last Action
Introduced and Referred to House Ways and Means Education
3/6/2023