HB240 Alabama 2015 Session

Summary

Primary Sponsor

Ken Johnson

Republican

Session

Regular 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Income tax withholdings, exemption for no tax liability for prior year or no anticipated tax liability, repealed, Sec. 40-18-73 am'd.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.

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Subjects

Taxation