HB424 Alabama 2012 Session

Summary

Primary Sponsor

Laura HallRepresentative

Democrat

Co-Sponsors

Allen FarleyMark TuggleBecky NordgrenWes LongApril WeaverLynn GreerTerri CollinsMary Sue McClurkinRichard J. LairdAllen TreadawayBlaine GalliherMac McCutcheonMike HillRandy DavisJohnny Mack MorrowJim Carns

Session

Regular Session 2012

Title

Taxation, income tax credit for K-12 teachers for purchase of qualified classroom supplies, Article 12, Sec. 40-18-320, Title 40, Code of Alabama 1975, added

Summary

HB424 would create a state income tax credit for public K-12 teachers to buy qualified classroom supplies.

What This Bill Does

It establishes an Alabama income tax credit of up to $300 per year for each public school teacher who pays for qualified classroom expenses, with a $600 cap for couples filing jointly if both are teachers. A teacher must work at least 900 hours in a school year. Qualified expenses include books, classroom supplies (excluding nonathletic health/PE items), computer equipment with software/services, and other classroom materials. The credit reduces the tax liability but cannot bring it below zero and can only be claimed in the tax year the eligible expenses were incurred. The act takes effect for tax years after December 31, 2011.

Who It Affects

• Public K-12 teachers who incur qualified classroom expenses and meet the 900-hour threshold can claim up to $300 per year.
• Married couples filing jointly where both spouses are public school teachers can claim up to $600 per year.

Key Provisions

• Creates a new income tax credit under §40-18-320 for qualified education expenses paid or incurred by a public school teacher.
• Credit limits: up to $300 per year per teacher; up to $600 per year for two-teacher couples filing jointly.
• Definition of eligible teacher: employed by a local board of education in Alabama for at least 900 hours in a school year.
• Qualified expenses include books, classroom supplies (excluding nonathletic health/PE items), computer equipment with software/services, and other classroom materials.
• Credit is applied against the individual’s income tax and cannot reduce tax liability below zero; claimed in the tax year of the eligible expenditure.
• Effective for tax years commencing after December 31, 2011.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation