HB568 Alabama 2012 Session

Summary

Primary Sponsor

Oliver Robinson

Democrat

Co-Sponsor

Rod Scott

Session

Regular Session 2012

Title

Joint filers, relief in certain circumstances of joint filers who are jointly and severally liable for return, Sec. 40-18-27 am'd

Summary

The bill would let Alabama's Department of Revenue add a relief mechanism for people who file jointly and are jointly and severally liable for Alabama income taxes.

What This Bill Does

It amends the state's tax code (Section 40-18-27) to authorize the Department of Revenue to provide an additional relief mechanism for joint filers under certain circumstances. It keeps the idea that both spouses are liable for the tax from a joint return, but it allows relief for innocent spouses in a way that mirrors federal rules (as those rules are amended). The relief mechanism would be implemented by the Department, and the act would take effect once approved by the Governor.

Who It Affects

• Married couples who file a joint Alabama income tax return and are jointly and severally liable for the tax, who could qualify for the new relief mechanism in certain circumstances.
• Spouses who qualify for innocent-spouse relief under federal law (as codified in 26 U.S.C. §§ 6015(c) and 6015(f)), who would receive relief in Alabama to the same extent.

Key Provisions

• Amends Section 40-18-27 to authorize the Department of Revenue to provide an additional relief mechanism for taxpayers who are jointly and severally liable for Alabama income taxes, under certain circumstances.
• Keeps joint and several liability for joint returns but extends relief to innocent spouses in the same manner as federal law (26 U.S.C. §§ 6015(c) and 6015(f)); sets the act to become effective upon approval by the Governor.

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