HB42 Alabama 2014 Session
Crossed Over
Bill Summary
Sponsors
Session
Regular Session 2014
Title
Taxpayers, discriminatory misconduct by Revenue Department against Alabama taxpayers prohibited, penalties, Alabama Taxpayer Non-Discrimination and Protection Act
Description
<p class="bill_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</p><p class="bill_description">
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</p><p class="bill_description">
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</p><p class="bill_entitled_an_act"> 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.
</p>
Subjects
Taxpayers
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 - Introduced |
| Bill Text | HB42 Alabama 2014 Session - Engrossed |