HB475 Alabama 2015 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Session

Regular Session 2015

Title

Federal income tax deduction repealed from state income taxation, Amendment 225, Constitution of Alabama of 1901, repealed, const. amend.

Summary

HB475 would repeal the federal income tax deduction from Alabama state income tax, removing the option to deduct federal taxes paid when calculating Alabama taxable income.

What This Bill Does

The bill proposes an amendment to the Alabama Constitution to repeal Amendment 225 (Section 211.04), which currently allows deducting federal income taxes from the state tax base. If the amendment is approved by voters, Alabama taxpayers would no longer be able to deduct federal income taxes when computing their state income tax. The measure would take effect only after voter approval at the next statewide election, and removing the deduction could increase the amount of income subject to Alabama tax for some filers, potentially changing state tax collections.

Who It Affects

• Individual taxpayers in Alabama who pay state income tax and previously used the federal tax deduction would no longer be able to deduct federal taxes from their Alabama taxable income.
• State government and overall state revenue could be affected, as removing the deduction may change tax collections and revenue projections.

Key Provisions

• Repeals Amendment 225, currently Section 211.04, which allows the deduction of federal income taxes from income subject to Alabama state income tax.
• Placed on the ballot for a statewide election (next statewide primary, general, or special election) for voter approval, with description stating it repeals the deduction of federal income taxes from state tax.

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

Subjects

Constitutional Amendments