HB42 Alabama 2014 Session
Bill Summary
This bill would prohibit discriminatory misconduct by the Department of Revenue against Alabama taxpayers; and provide for potential disciplinary action and misdemeanor punishment for violations
Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose
The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment
To provide for the Alabama Taxpayer Audit Protection Act to prohibit discriminatory misconduct by the Department of Revenue against Alabama taxpayers and to provide misdemeanor punishment and a basis for potential disciplinary action for violations; and in connection therewith would have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 13, 2014 | S | Pending third reading on day 25 Favorable from Finance and Taxation Education with 1 amendment |
| March 13, 2014 | S | Finance and Taxation Education first Amendment Offered |
| March 13, 2014 | S | Read for the second time and placed on the calendar 1 amendment |
| January 21, 2014 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| January 21, 2014 | H | Engrossed |
| January 21, 2014 | H | Motion to Read a Third Time and Pass adopted Roll Call 40 |
| January 21, 2014 | H | Motion to Adopt adopted Roll Call 39 |
| January 21, 2014 | H | McCampbell Amendment Offered |
| January 21, 2014 | H | Motion to Adopt adopted Roll Call 38 |
| January 21, 2014 | H | Johnson (W) Amendment Offered |
| January 21, 2014 | H | Johnson (W) motion to Table adopted Roll Call 37 |
| January 21, 2014 | H | State Government Amendment resumed |
| January 21, 2014 | H | Third Reading Passed |
| January 16, 2014 | H | Johnson (W) motion to Carry Over Temporarily adopted Voice Vote |
| January 16, 2014 | H | State Government Amendment Offered |
| January 16, 2014 | H | Third Reading Carried Over |
| January 15, 2014 | H | Read for the second time and placed on the calendar 1 amendment |
| January 14, 2014 | H | Read for the first time and referred to the House of Representatives committee on State Government |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB42 Alabama 2014 Session - Engrossed |
| Bill Text | HB42 Alabama 2014 Session - Introduced |