AL HB283

Expands Alabama's state income tax exemption for military compensation to include members of the National Guard and Reserve components, in addition to active armed forces members.

Extends the exemption to compensation for members deployed to locations outside the United States or activated by the Governor or President to support state or federal emergency response within or outside the United States.

Modifies Section 40-18-3, Code of Alabama 1975, to add these categories to the existing combat zone exemption that has been in effect since 1965.

Takes effect on January 1, 2025.