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AL SB234
Bill
Status
4/20/2023
Primary Sponsor
Merika Coleman-Evans
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AI Summary
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Proposes a constitutional amendment to eliminate the deduction of federal income taxes from Alabama state income tax calculations for individual taxpayers, effective for tax years beginning after December 31, 2023
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Eliminates the four percent state sales tax on food items beginning January 1, 2024, with food defined according to the federal Supplemental Nutrition Assistance Program (7 U.S.C § 2011, et seq.)
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Excludes food sales to corporations, S corporations, and limited liability entities from the sales tax exemption
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Requires the Legislature to provide a new definition of "food" by general law if the federal Supplemental Nutrition Assistance Program definition ceases to exist
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Directs the election official to place the "Tax Fairness Amendment of 2023" on ballots for voter approval in accordance with state election laws
Legislative Description
Relating to income tax and sales tax; proposing an amendment to Section 211.04 of the Constitution of Alabama of 2022, to eliminate the state income tax deduction for federal income taxes for individual taxpayers; and to eliminate the state sales tax on food.
Last Action
Introduced and Referred to Senate Finance and Taxation Education
4/20/2023