SB20 Alabama 2015 1st Special Session
In Committee
Bill Summary
Sponsors
Session
First Special Session 2015
Title
Income tax withholdings, exemption for no tax liability for prior year or no anticipated tax liability, repealed, Sec. 40-18-73 am'd.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
To amend Section 40-18-73, Code of Alabama 1975, relating to individual income taxes; to repeal the total withholding exemption; and to provide an effective date.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| August 5, 2015 | S | Pending third reading on day 5 Favorable from Finance and Taxation Education |
| August 5, 2015 | S | Read for the second time and placed on the calendar |
| August 3, 2015 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | August 5, 2015 | Room 727 at 11:00 | Senate F&TE Hearing |
| Hearing | August 5, 2015 | Room 727 at 19:00 | Senate F&TE Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB20 Alabama 2015 1st Special Session - Introduced |