SB165 Alabama 2014 Session
Passed (Not Signed)
Bill Summary
Sponsors
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
<p class="bill_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</p><p class="bill_description">
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</p><p class="bill_entitled_an_act"> To amend Section 40-18-15, Code of Alabama 1975,
relating to the election to claim the optional standard
deduction by married taxpayers filing separate tax returns.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 3, 2014 | H | Forwarded to Governor at 11:28 a.m. on April 3, 2014 |
| April 3, 2014 | H | Signature Requested |
| April 3, 2014 | S | Enrolled |
| April 3, 2014 | S | Passed Second House |
| April 2, 2014 | H | Motion to Read a Third Time and Pass adopted Roll Call 1090 |
| April 2, 2014 | H | Third Reading Passed |
| March 5, 2014 | H | Read for the second time and placed on the calendar |
| February 20, 2014 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
| February 20, 2014 | S | Motion to Read a Third Time and Pass adopted Roll Call 437 |
| February 20, 2014 | S | Third Reading Passed |
| February 12, 2014 | S | Read for the second time and placed on the calendar |
| January 14, 2014 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB165 Alabama 2014 Session - Introduced |
| Bill Text | SB165 Alabama 2014 Session - Enrolled |