HB42 Alabama 2015 1st Special Session

Under current law, an employer is not required to withhold income taxes from an employee's wages if the employee has furnished the employer a withholding exemption certificate certifying that the employee: (1) incurred no income tax liability for the preceding tax year and (2) anticipates that he or she will not incur a tax liability for income tax imposed for the current year.

This bill would amend current law to repeal the total exemption from withholding. The bill would allow the department to provide downloadable withholding forms in English and different languages.

To amend Section 40-18-73, Code of Alabama 1975, relating to individual income taxes; to repeal the total withholding exemption; to provide for downloadable withholding forms on the Department of Revenue website; and to provide an effective date.