HB241 Alabama 2011 Session

Updated Jan 11, 2026

Summary

Primary Sponsor: John F. Knight Jr
Democrat
Co-Sponsors: Johnny Mack Morrow Joe Hubbard Richard J. Laird George “Tootie” Bandy Mike Hubbard Napoleon Bracy Berry Forte David Colston Darrio Melton Greg Burdine Dexter Grimsley Patricia Todd John Robinson Artis McCampbell Barbara Bigsby Boyd Joseph C. Mitchell Demetrius C. Newton Pebblin W. Warren Ralph Howard Thad McClammy Chris England Oliver Robinson Mary Moore Merika Coleman Juandalynn Givan
Session: Regular Session 2011
Title: Income tax, Alabama resident individuals, gross income includes an owner's entire allocable share of income earned from both in-state and out-of-state sources, Sec. 40-18-14 am'd.
Description: Under existing law, Alabama levies an income tax on resident and nonresident individuals. Gross income for resident individuals includes income from sources within and without Alabama.
This bill will amend Section 40-18-14, Code of Alabama 1975, to clarify that gross income for Alabama resident individuals includes an owner's entire allocable share of income from a pass-through entity.
Subjects: Taxation

Read for the first time and referred to the House of Representatives committee on Ways and Means Education