HB42 Alabama 2014 Session

Updated Jan 10, 2026

House Bill

In Second Chamber

Current Status

Regular Session 2014

Session

Sponsor

Summary

Primary Sponsor: Wayne Johnson
Republican
Session: Regular Session 2014
Title: Taxpayers, discriminatory misconduct by Revenue Department against Alabama taxpayers prohibited, penalties, Alabama Taxpayer Non-Discrimination and Protection Act
Description: 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.
Subjects: Taxpayers