HB546 Alabama 2012 Session

Summary

Primary Sponsor

Steve ClouseRepresentative

Republican

Co-Sponsors

Paul W. LeeDonnie ChesteenDexter Grimsley

Session

Regular Session 2012

Title

Taxation, exempt certain military personnel from income tax, Jason Barfield Act

Summary

HB546 would grant Alabama income tax exemptions for Alabama-resident service members killed in action and for their spouses, with retroactive effect to 2011.

What This Bill Does

It exempts from Alabama income tax DoD death payments to Alabama residents killed in action, and it also exempts the spouses' income for the year the service member is declared deceased. If tax was paid on income that becomes exempt, the tax money is refunded by the Department of Revenue. The exemptions are retroactive to 2011, and the law should be interpreted broadly to achieve this purpose, with no applicable statute of limitations on refunds for eligible taxpayers.

Who It Affects

• Alabama residents who were members of the Armed Forces and were killed in action, who would receive an income tax exemption on related DoD death payments in the year of death.
• Spouses of Alabama Armed Forces members killed in action, who would have their income exempt from Alabama income tax in the year the service member is declared deceased.

Key Provisions

• Section 2(a): DoD death payments to Alabama-resident service members killed in action in a DoD-designated combat zone are exempt from Alabama income tax for the year the member is declared deceased; spouses' income is exempt for the same year.
• Section 2(b): If tax was paid on income exempt under Section 2(a), the Department of Revenue must refund those taxes to the taxpayer or personal representative.
• Section 2(c): The act has retroactive effect to January 1, 2011.
• Section 2(d): Provisions should be liberally construed to achieve the exemptions, and the refund statute of limitations does not apply to eligible taxpayers.
• Section 1: The act is named the Jason Barfield Act.

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