SB348 Alabama 2011 Session

Updated Jan 10, 2026

Summary

Primary Sponsor: Tammy Irons
Democrat
Co-Sponsors: Vivian Davis Figures George M. “Marc” Keahey Bobby D. Singleton Priscilla Dunn Linda Coleman-Madison Roger Bedford, Jr.Quinton Ross Hank Sanders Rodger Smitherman William “Bill” M. Beasley Jerry L. Fielding
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 would 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 Senate committee on Finance and Taxation Education