HB42 Alabama 2015 1st Special Session

Summary

Primary Sponsor

Ken Johnson

Republican

Session

First Special Session 2015

Title

Income tax withholding exemption repealed, Revenue Dept. to provide forms on-line, Taxpayer Fraud Prevention Act, Sec. 40-18-73 am'd.

Description

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.

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Subjects

Taxation