HB478 Alabama 2015 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Session

Regular Session 2015

Title

State income tax, federal deduction limited for individual taxpayers, state sales tax on food removed, Amendment 225 (Section 211.04, Recompiled Constitution of Alabama of 1901, as amended), repealed, const. amend.

Summary

HB478 would amend the Alabama Constitution to repeal the federal income tax deduction for individual taxpayers and to remove state sales tax from food and over-the-counter drugs, to be decided by voters.

What This Bill Does

If passed, it would remove the provision that allows individuals paying Alabama state income tax to deduct federal income taxes from their state tax liability (including repealing Amendment 225/Section 211.04). It would also start exempting sales of food and over-the-counter drugs from the state sales tax beginning September 1, 2016, with local governments continuing to collect their local taxes on those items. The bill defines food and OTC drugs and outlines how these exemptions would work, including adjustments if federal SNAP definitions change. It would require a statewide vote to approve the amendment at the next suitable election.

Who It Affects

• Individual taxpayers subject to Alabama state income tax would lose the federal income tax deduction, potentially increasing their state tax liability.
• Consumers who buy food and over-the-counter drugs would pay no state sales tax on those items starting Sept. 1, 2016, while local taxes would remain in place at their current local rates.

Key Provisions

• Repeal all provisions allowing the deduction of federal income taxes by individuals subject to Alabama state income tax, including Amendment 225 (Section 211.04).
• Beginning September 1, 2016, exempt the sale of food and over-the-counter drugs from the state sales tax; local governments would continue to collect their local sales taxes on these items at the same rates.
• Define food using the federal SNAP program definition (7 U.S.C. §2011 et seq.) and define over-the-counter drugs as non-prescription drugs with proper labeling and exclusions for grooming/hygiene products.
• Provide for a statewide election to approve the constitutional amendment at the next statewide election, with ballot language describing the change.

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