HJR8 Alabama 2015 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: John W. Rogers
Democrat
Session: Second Special Session 2015
Title: Income taxes, Alabama Flat Tax Study Commission, created
Summary: Establishes the Alabama Flat Tax Study Commission to study whether Alabama should adopt a simplified flat income tax for individuals and corporations.
What This Bill Does
The resolution creates a commission made up of lawmakers, committee chairs, the Commissioner of Revenue, legal and accounting experts, and others to study Alabama's income tax system. It directs the commission to evaluate whether a flat tax could be a simpler, more predictable system for individuals and businesses, and to consider amendments to state laws and the constitution. The commission must meet, conduct research (including looking at other states and gathering public input), and publish its findings and proposed changes by the start of the 2016 Regular Session, or as soon as practicable thereafter.

Who It Affects
Members of the Alabama Legislature who serve on the commission will be eligible for compensation, per diem, and travel reimbursement for commission meetings.
State agencies and professionals who assist the work (Department of Revenue, Alabama Law Institute, Legislative Reference Service, Legislative Fiscal Office, Alabama Society of CPAs, and other experts) will contribute research and drafting, and any resulting tax-law or constitutional amendments could affect Alabama residents and taxpayers.

Key Provisions
Establishes the Alabama Flat Tax Study Commission with specified members, including the Speaker, President Pro Tempore, chairs of certain Senate and House committees, minority party members, the Commissioner of the Department of Revenue, a tax-law attorney, a CPA, and other technical experts.
Directs the commission to determine whether Alabama's income tax should be simplified and modified into a flat tax.
Requires an initial meeting after the 2015 Second Special Session adjourns and ongoing meetings as needed to accomplish its goals.
Requires the commission to publish findings and proposals for amending Alabama law and the constitution by the first day of the 2016 Regular Session (or as practicable thereafter).
Authorizes support from specified offices and bodies to conduct research, compile information, and draft proposed changes, including examining other states’ income tax laws and seeking public input.
Provides that legislative members on the commission receive compensation, per diem, and travel expenses for meeting attendance, paid from funds appropriated to the Legislature.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Resolutions, Legislative