SB165 Alabama 2014 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Quinton Ross
Democrat
Co-Sponsor: Bobby D. Singleton
Session: Regular Session 2014
Title: Income tax, married taxpayers, optional standard deduction authorized when filing separate tax returns, Sec. 40-18-15 am'd.
Summary: SB165 adds an optional standard deduction for married couples filing separate Alabama tax returns, with defined limits and rules, effective for 2014 and later.
What This Bill Does
The bill allows married taxpayers filing separate returns to elect an optional standard deduction equal to 20% of adjusted gross income, up to $2,000 (the option for joint filers is up to $4,000), instead of itemizing deductions. If a couple files separately, both spouses must elect the option unless they lived apart for the entire year, and expenses paid by one spouse cannot be deducted by the other. If the optional deduction is not chosen, the existing standard deduction schedule by filing status still applies. The act also maintains the existing deduction framework for other statuses and scenarios.

Who It Affects
Married taxpayers filing separately in Alabama: may elect the optional standard deduction of 20% of AGI up to $2,000; if one spouse elects, the other must also (unless they lived apart all year); cannot deduct expenses paid by the other.
Married taxpayers filing jointly (and other filing statuses): may elect the optional standard deduction of 20% of AGI up to $4,000, whichever is lesser; the baseline standard deduction schedule by filing status remains available if the optional deduction is not used.

Key Provisions
Adds the option to take an optional standard deduction in place of certain itemized deductions for married taxpayers.
Optional deduction equals 20% of adjusted gross income, with a cap of $2,000 for separate returns and $4,000 for joint returns.
If filing separately, both spouses must elect the optional deduction unless they lived apart for the entire year; neither may deduct expenses paid by the other.
No deduction may be claimed more than once (no double-deduction).
Effective for tax years beginning in 2014.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation