HB49 Alabama 2015 1st Special Session
Signed by Governor
Bill Summary
Sponsors
Session
First Special Session 2015
Title
Income tax, factor presence nexus standard based on business activity established for purpose of being subject to income tax in the state, tax applicable to in-state residents and businesses, and to nonresidents that do business in the state, Sec. 40-18-31.2 added
Description
<p class="bill_description"> This bill would establish a factor presence
nexus standard for business activity for purposes
of income tax</p><p class="bill_entitled_an_act"> To add a new Section 40-18-31.2 to the Code of
Alabama of 1975, to establish a factor presence nexus standard
for business activity for purposes of income tax.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| August 10, 2015 | H | Delivered to Governor at 6:49 p.m. on August 10, 2015. |
| August 10, 2015 | H | Assigned Act No. 2015-505. |
| August 10, 2015 | H | Clerk of the House Certification |
| August 10, 2015 | H | Enrolled |
| August 10, 2015 | S | Signature Requested |
| August 10, 2015 | H | Passed Second House |
| August 10, 2015 | S | Motion to Read a Third Time and Pass adopted Roll Call 59 |
| August 10, 2015 | S | Third Reading Passed |
| August 7, 2015 | S | Read for the second time and placed on the calendar |
| August 6, 2015 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| August 6, 2015 | H | Beckman intended to vote Yea |
| August 6, 2015 | H | Motion to Read a Third Time and Pass adopted Roll Call 30 |
| August 6, 2015 | H | Third Reading Passed |
| August 5, 2015 | H | Read for the second time and placed on the calendar |
| August 4, 2015 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | August 7, 2015 | Room 727 at 19:00 | Senate F&TE Hearing |
| Hearing | August 7, 2015 | Room 727 at 12:30 | Senate F&TE Hearing |
| Hearing | August 4, 2015 | Room 617 at 11:00 | House W&ME Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB49 Alabama 2015 1st Special Session - Introduced |