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SB165 Alabama 2014 Session

Updated Jul 24, 2021

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.
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.

Subjects
Taxation

Bill Actions

H

Forwarded to Governor at 11:28 a.m. on April 3, 2014

H

Signature Requested

S

Enrolled

S

Passed Second House

H

Motion to Read a Third Time and Pass adopted Roll Call 1090

H

Third Reading Passed

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

S

Motion to Read a Third Time and Pass adopted Roll Call 437

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Finance and Taxation Education

Bill Text

Votes

Motion to Read a Third Time and Pass

February 20, 2014 Senate Passed
Yes 33
Absent 2

Motion to Read a Third Time and Pass

April 2, 2014 House Passed
Yes 94
Absent 10

Documents

Source: Alabama Legislature