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HB257 Alabama 2014 Session

Updated Jul 24, 2021
HB257 Alabama 2014 Session
House Bill
Enacted
Current Status
Regular Session 2014
Session
1
Sponsor

Summary

Session
Regular Session 2014
Title
Income tax, married taxpayers, optional standard deduction authorized when filing separate tax returns, 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.

Subjects
Taxation

Bill Actions

H

Forwarded to Governor on April 3, 2014 at 5:44 p.m. on April 3, 2014.

H

Assigned Act No. 2014-406.

H

Clerk of the House Certification

H

Enrolled

S

Signature Requested

H

Passed Second House

S

Motion to Read a Third Time and Pass adopted Roll Call 1209

S

Third Reading Passed

S

Beason motion to Carry Over to the Call of the Chair adopted Voice Vote

S

Third Reading Carried Over to Call of the Chair

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Finance and Taxation Education

H

Motion to Read a Third Time and Pass adopted Roll Call 550

H

Third Reading Passed

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

Bill Text

Votes

Documents

Source: Alabama Legislature