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AL HB445
Bill
Status
2/12/2026
Primary Sponsor
Mike Shaw
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AI Summary
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Excludes "difficulty of care payments" received under Medicaid Home and Community-Based Services Waiver programs from Alabama state income tax calculations for individual care providers
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Aligns state tax treatment with federal law by referencing 26 U.S.C. § 131, which already excludes these payments from federal gross income
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Amends Section 40-18-14 of the Code of Alabama 1975, which defines "gross income" for state income tax purposes
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Applies to tax years beginning on or after January 1, 2027
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Becomes effective October 1, 2026
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
2/12/2026