SB442 Alabama 2013 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2013
Title
Income tax, deductions, married persons filing seperate income tax returns, allows either spouse to file either itemized deduction or optional standard deduction, Sec. 40-18-15 am'd.
Description
Currently, if separate returns are filed by husband and wife and one spouse elects to claim the optional standard deduction, the other spouse must also claim the optional standard deduction. This bill would allow spouses who live apart for the entire year to claim either the optional standard deduction or itemized deductions, regardless of the deductions claimed by the other spouse
To amend Section 40-18-15, Code of Alabama 1975, relating to the election to claim the optional standard deduction by married taxpayers filing separate tax returns.
Subjects
Income Tax
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 7, 2013 | S | Indefinitely Postponed |
| April 18, 2013 | S | Read for the second time and placed on the calendar |
| April 11, 2013 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB442 Alabama 2013 Session - Introduced |