SB393 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tammy Irons
Democrat
Co-Sponsors: Scott Beason Vivian Davis Figures Jimmy Holley Harri Anne Smith Greg J. Reed Shadrack McGill Dick Brewbaker Paul Bussman Bill Holtzclaw Phillip W. Williams Clay Scofield Gerald O. Dial Bryan Taylor Jerry L. Fielding Tom Whatley George M. “Marc” Keahey Bobby D. Singleton Arthur Orr William “Bill” M. Beasley Cam Ward Gerald H. Allen J.T. Waggoner Del Marsh Ben H. Brooks Trip Pittman Rodger Smitherman Paul Sanford Rusty Glover Hank Sanders Quinton Ross Roger Bedford, Jr.Linda Coleman-Madison Priscilla Dunn Mark Slade Blackwell
Session: Regular Session 2012
Title: Taxation, exempt certain military personnel from income tax, Jason Barfield Act
Summary: The Jason Barfield Act gives Alabama income tax exemptions for DoD death benefits and for spouses of military members killed in action, with retroactive effect to 2011.
What This Bill Does
It exempts from Alabama income tax any Department of Defense payments made because a service member was killed in action, if the service member was an Alabama resident at death. It also exemts the spouse's income in the year the death is declared. If tax has already been paid on income that becomes exempt, the Department of Revenue must refund that tax. The exemption applies retroactively to January 1, 2011, and refunds are not limited by the usual statute of limitations for these taxpayers.

Who It Affects
Spouses of Alabama residents who are killed in action; their income for the year of death is exempt from Alabama income tax.
Families and personal representatives receiving DoD death benefits for Alabama residents killed in action; those death benefits are exempt from Alabama income tax for the year of death, and any previously paid tax is refundable.

Key Provisions
Exemption from Alabama income tax for DoD death benefits paid to Alabama residents who were killed in action in the year of death.
Exemption from Alabama income tax for the spouse's income in the year the service member is declared deceased.
Refund of any Alabama income tax paid on income that is exempt, to be issued by the Department of Revenue.
Retroactive effect to January 1, 2011.
Refunds described are not subject to the usual statute of limitations and the act is to be liberally construed to accomplish its purpose.

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