SB398 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Paul Sanford
Republican
Co-Sponsors: Hank Sanders Quinton Ross Vivian Davis Figures Dick Brewbaker Bill Holtzclaw Clay Scofield Jerry L. Fielding Tom Whatley
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: Alabama SB398 adds a mechanism for spouses who file jointly to be relieved from some joint tax liabilities, using the same federal relief rules that exist for innocent spouses.
What This Bill Does
The bill amends Section 40-18-27 to allow a husband or wife who filed a joint Alabama income tax return to be relieved of certain liabilities to the same extent and in the same manner as specified by federal law (26 U.S.C. 6015(c) and 6015(f)). This creates a state-level counterpart to federal relief provisions for joint filers. It maintains joint liability overall but provides an avenue for relief when eligible under those federal rules. The act takes effect when the governor signs it into law.

Who It Affects
Married individuals who file a joint Alabama income tax return, who may qualify for relief from some of the jointly and severally due tax liabilities under federal rules.
Alabama Department of Revenue and taxpayers seeking relief, who would implement and administer the relief provisions in alignment with the referenced federal law.

Key Provisions
Relates to relief from joint and several liability for income tax for joint filers to the extent and in the manner allowed by 26 U.S.C. §6015(c) and §6015(f).
Effective date: the act becomes law upon passage and the governor's 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