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AL HB217
Bill
Status
2/6/2025
Primary Sponsor
Mike Shaw
Click for details
AI Summary
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Excludes payments made to individual care providers under certain Medicaid Home and Community-Based Services Waiver programs from being included in gross income for Alabama state income tax purposes.
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Adds a new exemption to Section 40-18-14 of the Alabama Code for amounts received by individuals that are excludable from gross income under 26 U.S.C. § 131, relating to difficulty of care payments.
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The exemption applies to tax years beginning on or after January 1, 2026.
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The act becomes effective on October 1, 2025.
Legislative Description
Relating to gross income; to amend Section 40-18-14, Code of Alabama 1975; to exclude difficulty of care payments from gross income.
Taxation & Revenue
Last Action
Pending House Ways and Means Education
2/6/2025