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

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

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.

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