SB119 Alabama 2015 Session
Bill Summary
Under current tax statutes there are several taxes which are dedicated to: the Education Trust Fund to be appropriated by the Legislature for educational purposes and to the State General Fund to be appropriated by the Legislature for any lawful purpose. There are also many exemptions from those taxes which although not appropriated annually by the Legislature nevertheless provide a benefit to those entities, groups or organizations which are the recipients of these tax expenditures
Most states require a report to be prepared providing the estimated revenue loss to the state caused by each tax exemption. Alabama is currently not one of those states
This bill would require the Legislative Fiscal Office to annually submit a report to the Legislature which lists all of the tax expenditures in effect for each fiscal year with an estimate of the amount of the exemption (tax expenditure) and the fund source to which the revenue source is dedicated
To provide for the preparation and distribution of a tax expenditure report by the Legislative Fiscal Office for the Legislature at the same time the Governor is required to submit his or her budget to the Legislature; and to provide an effective date.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 21, 2015 | S | Assigned Act No. 2015-237. |
| May 21, 2015 | S | Enrolled |
| May 21, 2015 | S | Marsh motion to Concur In and Adopt adopted Roll Call 1071 |
| May 21, 2015 | H | Signature Requested |
| May 21, 2015 | S | Concurrence Requested |
| May 19, 2015 | H | Motion to again Read a Third Time and Pass adopted Roll Call 887 |
| May 21, 2015 | H | Concurred in Second House Amendment |
| May 19, 2015 | H | Motion to Adopt adopted Roll Call 886 |
| May 19, 2015 | H | Collins Amendment Offered |
| May 19, 2015 | H | Collins motion to reconsider the bill adopted Voice Vote |
| May 19, 2015 | H | Motion to Read a Third Time and Pass adopted Roll Call 873 |
| May 19, 2015 | H | Motion to Adopt adopted Roll Call 872 |
| May 19, 2015 | H | Ways and Means Education Amendment Offered |
| May 19, 2015 | H | Third Reading Passed |
| April 2, 2015 | H | Read for the second time and placed on the calendar 1 amendment |
| March 19, 2015 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
| March 19, 2015 | S | Engrossed |
| March 18, 2015 | S | Motion to Read a Third Time and Pass adopted Roll Call 166 |
| March 18, 2015 | S | Motion to Adopt adopted Roll Call 165 |
| March 18, 2015 | S | Finance and Taxation Education Amendment Offered |
| March 18, 2015 | S | Third Reading Passed |
| March 11, 2015 | S | Read for the second time and placed on the calendar 1 amendment |
| March 3, 2015 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 1, 2015 | Room 617 at 09:00 | House W&ME Hearing |
| Hearing | March 11, 2015 | Room 807 at 19:00 | Senate F&TE Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB119 Alabama 2015 Session - Enrolled |
| Bill Text | SB119 Alabama 2015 Session - Engrossed |
| Bill Text | SB119 Alabama 2015 Session - Introduced |