HB257 Alabama 2014 Session
Signed by Governor
Bill Summary
Sponsors
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.
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
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 3, 2014 | H | Forwarded to Governor on April 3, 2014 at 5:44 p.m. on April 3, 2014. |
| April 3, 2014 | H | Assigned Act No. 2014-406. |
| April 3, 2014 | H | Clerk of the House Certification |
| April 3, 2014 | H | Enrolled |
| April 3, 2014 | S | Signature Requested |
| April 3, 2014 | H | Passed Second House |
| April 3, 2014 | S | Motion to Read a Third Time and Pass adopted Roll Call 1209 |
| April 3, 2014 | S | Third Reading Passed |
| April 1, 2014 | S | Beason motion to Carry Over to the Call of the Chair adopted Voice Vote |
| April 1, 2014 | S | Third Reading Carried Over to Call of the Chair |
| March 19, 2014 | S | Read for the second time and placed on the calendar |
| March 6, 2014 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| March 5, 2014 | H | Motion to Read a Third Time and Pass adopted Roll Call 550 |
| March 5, 2014 | H | Third Reading Passed |
| February 26, 2014 | H | Read for the second time and placed on the calendar |
| January 16, 2014 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB257 Alabama 2014 Session - Enrolled |
| Bill Text | HB257 Alabama 2014 Session - Introduced |
Source: Alabama Legislature