HB97 Alabama 2015 Session

Summary

Primary Sponsor

Danny GarrettRepresentative

Republican

Session

Regular Session 2015

Title

Tax credit, income tax credit for expenses of school supplies for eligible educators

Summary

HB97 would provide a state income tax credit for eligible educators' qualified school-supply expenses, up to $250 per educator per year, starting in 2015.

What This Bill Does

This bill allows eligible educators to claim a state income tax credit for qualified school-supply expenses that federal law allows as a deduction. The credit is capped at $250 per educator per tax year. The definitions of eligible educator and qualifying expenses follow federal law, starting from the effective date. The Department of Revenue would create rules to implement the credit, and the act becomes effective immediately after passage.

Who It Affects

• Eligible educators who incur qualifying out-of-pocket school-supply expenses and meet federal criteria (can claim up to $250 credit per tax year).
• Alabama Department of Revenue, which would administer and issue rules for the credit.

Key Provisions

• Credit amount equal to the federal-deductible qualifying out-of-pocket expenses for school supplies, up to $250 per educator per tax year.
• Definitions of eligible educator and qualifying expenses mirror federal law after the effective date.
• Department of Revenue to promulgate rules to implement and administer the credit.
• Effective immediately after passage and governor's approval.

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

Subjects

Taxation