SB6 Alabama 2011 Session

Summary

Primary Sponsor

Ben H. Brooks

Republican

Co-Sponsors

Trip PittmanRusty Glover

Session

Regular Session 2011

Title

Coastal area properties, income tax deduction the lesser of 25 percent of costs or $1,500 for retrofit improvements to homes to help withstand hurricane and windstorm damages

Summary

SB6 would create a state income tax credit for Alabama homeowners who retrofit their primary residence to resist hurricane and windstorm damage, up to 25% of costs or $1,500.

What This Bill Does

Allows an individual to claim a state income tax credit for costs to retrofit a structure that is the taxpayer's legal residence to resist hurricane, rising floodwater, or other catastrophic windstorm damage. The credit is capped at the lesser of 25% of retrofit costs or $1,500 per tax year, and applies to qualifying costs beginning with the 2009 tax year. Qualifying costs must be for fortification measures defined in Act 2009-500 and must not include ordinary repairs or replacements; grant-funded costs are ineligible unless the grant funds are included in the taxpayer's income. The act would take effect immediately after passage and governor approval.

Who It Affects

• Individual Alabama taxpayers who own and retrofit their primary residence to resist hurricane, rising floodwater, or other catastrophic windstorm damage and may claim the credit against personal income tax.
• Taxpayers whose retrofit costs are paid with grant funds that are not included in their income, making those grant-funded costs ineligible for the credit.

Key Provisions

• Credit equals the lesser of 25% of retrofit costs or $1,500.
• Applies to costs incurred to retrofit the taxpayer's legal residence to resist hurricane, rising floodwater, or catastrophic windstorm damage.
• Costs must not include ordinary repairs or replacements and must be related to fortification measures defined in Act 2009-500 Section 2.
• The tax credit is limited to years beginning with the 2009 tax year.
• If grant funds are used and not included in income, those costs are not eligible for the credit.
• Effective immediately upon passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation