Motion to Adopt
Yes
30
Absent
5
SB119 Alabama 2015 Session
Updated Jul 24, 2021
SB119 Alabama 2015 Session
Senate Bill
Enacted
Current Status
Regular Session 2015
Session
1
Sponsor
Summary
- Primary Sponsor
-
Bill HightowerRepublican - Session
- Regular Session 2015
- Title
- Legislative Fiscal Office, tax exemptions, annual report to Legislature of "tax expenditures" from exemptions
- Description
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.
- Subjects
- Legislative Fiscal Office
Bill Actions
S
Assigned Act No. 2015-237.
S
Enrolled
S
Marsh motion to Concur In and Adopt adopted Roll Call 1071
H
Signature Requested
S
Concurrence Requested
H
Motion to again Read a Third Time and Pass adopted Roll Call 887
H
Concurred in Second House Amendment
H
Motion to Adopt adopted Roll Call 886
H
Collins Amendment Offered
H
Collins motion to reconsider the bill adopted Voice Vote
H
Motion to Read a Third Time and Pass adopted Roll Call 873
H
Motion to Adopt adopted Roll Call 872
H
Ways and Means Education Amendment Offered
H
Third Reading Passed
H
Read for the second time and placed on the calendar 1 amendment
H
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
S
Engrossed
S
Motion to Read a Third Time and Pass adopted Roll Call 166
S
Motion to Adopt adopted Roll Call 165
S
Finance and Taxation Education Amendment Offered
S
Third Reading Passed
S
Read for the second time and placed on the calendar 1 amendment
S
Read for the first time and referred to the Senate committee on Finance and Taxation Education
Bill Text
Votes
Motion to Read a Third Time and Pass
Yes
30
Absent
5
Motion to Read a Third Time and Pass
Yes
96
Abstained
1
Absent
8
Motion to Adopt
Yes
94
Absent
11
Motion to Read a Third Time and Pass
Yes
92
Abstained
1
Absent
12
Motion to Adopt
Yes
88
Abstained
2
Absent
15
Marsh motion to Concur In and Adopt
Yes
30
Absent
5
Documents
Bill Text (Enrolled)
SB119 Alabama 2015 Session - Enrolled
Bill Text (Engrossed)
SB119 Alabama 2015 Session - Engrossed
Bill Text (Introduced)
SB119 Alabama 2015 Session - Introduced
Source: Alabama Legislature