SB51 Alabama 2014 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tammy Irons
Democrat
Session: Regular Session 2014
Title: Taxation, change adjusted gross income filing requirements, Sec. 40-18-27 am'd.
Summary: SB51 would change Alabama's income tax filing threshold from a fixed dollar amount to an amount based on the standard deduction plus personal exemption for the taxpayer's filing status.
What This Bill Does
It changes the adjusted gross income (AGI) filing requirement so a taxpayer must file if their AGI is greater than the sum of the standard deduction and personal exemption for their filing status. For single, head of family, or married filing separately, the threshold equals the standard deduction plus personal exemption for that status. For married couples filing jointly, each spouse must file if their own AGI exceeds that sum unless their income is included on a single joint return. The changes affect Section 40-18-27 and include an effective date once enacted.

Who It Affects
Single, head of household, or married filing separately taxpayers would be required to file if their AGI exceeds the standard deduction plus personal exemption for their filing status.
Married couples filing jointly would have to file for each spouse if their individual AGI exceeds the same threshold, unless both incomes are reported on a single joint return.

Key Provisions
Replace the fixed filing threshold with a threshold equal to the sum of the standard deduction and personal exemption for the taxpayer's filing status.
For joint filers, require each spouse to file if their own AGI exceeds that sum, unless income is reported on a single joint return.
Specify the act's effective date (becoming law on the first day of the second month after passage and governor approval).

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation