HB547 Alabama 2013 Session

Summary

Primary Sponsor

Victor Gaston

Republican

Co-Sponsors

Ken JohnsonTerri CollinsBecky NordgrenDan WilliamsPaul W. LeePhil WilliamsElaine BeechDavid StandridgeChad FincherLaura HallAllen TreadawayBerry ForteJohn W. RogersMike JonesGreg WrenJim McClendonJim CarnsMerika ColemanDonnie ChesteenApril WeaverJim PattersonRichard BaughnDarrio MeltonAlan BakerJack WilliamsAlan BootheRichard J. LairdRon JohnsonMike HubbardDemetrius C. NewtonPebblin W. WarrenPaul BeckmanMike MillicanJay LoveSteve McMillanSteve HurstPatricia ToddJohnny Mack MorrowCharles O. NewtonMicky HammonDickie DrakeDaniel H. BomanSteve ClouseWes LongEd HenryBarry MooreMike BallLesley VanceGreg BurdineMack N. ButlerMary Sue McClurkinRod ScottJoe FaustMac McCutcheonJohn F. Knight JrPaul DeMarcoRandy DavisDuwayne BridgesLynn GreerHoward SanderfordLawrence McAdoryKurt WallaceBarry MaskKerry RichK.L. BrownHarry ShiverRalph HowardDavid SessionsBill PooleNapoleon BracyRandy WoodAllen FarleyMark TuggleJoe HubbardBarbara Bigsby BoydJuandalynn GivanJamie IsonOliver RobinsonMac ButtramThad McClammyTodd GreesonJohn MerrillMary MooreMarcel BlackChris EnglandThomas Jackson

Session

Regular Session 2013

Title

Veterans, permanently and totally disabled, state income tax, credit for sales tax paid up to a certain amount

Summary

This bill would create a state income tax credit of up to $1,000 per year for sales tax paid by Alabama veterans who are permanently and totally disabled.

What This Bill Does

It defines who qualifies as a disabled veteran (an Alabama resident honorably discharged from active duty and certified by the VA as 100% disabled). It allows an annual credit against state income tax for sales tax paid by these veterans, up to $1,000 per year for purchases. The credit is limited to $1,000 and reduces the veteran's state income tax liability. The Department of Revenue can adopt rules to implement the credit. It becomes effective on the first day of the third month after passage and governor approval (or as otherwise provided by law).

Who It Affects

• Disabled veterans (100% disabled) who are Alabama residents and have paid sales tax, who would be eligible for a credit against their state income tax up to $1,000 per year.
• The Alabama Department of Revenue (and its Commissioner), which would administer and implement the credit through rules and regulations.

Key Provisions

• Defines state sales tax and disabled veteran eligibility (100% disability as certified by the VA).
• Provides an annual credit against state income taxes for sales tax paid by the disabled veteran, not to exceed $1,000 per year.
• Authorizes the Commissioner of the Department of Revenue to adopt rules and regulations to implement the credit.
• Sets the effective date as the first day of the third month after passage and governor approval (or as otherwise provided by law).

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

Subjects

Veterans