SJR81 Alabama 2015 Session

Summary

Primary Sponsor

Bill Hightower

Republican

Session

Regular Session 2015

Title

Simplified Flat Tax Study Commission, created

Summary

SJR81 creates the Alabama Simplified Flat Tax Study Commission to study and recommend simplifying and lowering Alabama's income tax toward a flat tax.

What This Bill Does

Establishes the Alabama Simplified Flat Tax Study Commission and lists its membership, including legislative leaders, committee chairs, the Commissioner of Revenue, a tax attorney, a CPA, and other experts. Tasks the commission with evaluating whether Alabama's income tax should be simplified and modified to predictably use a flat tax, and with considering alternatives. Must organize after the 2015 session adjourns, meet as needed, and publish findings and proposed amendments by the start of the 2016 Regular Session (or as soon as practicable). Can obtain assistance from Senate and House staff, the Legislative Fiscal Office, the Alabama Law Institute, and the Legislative Reference Service, including researching other states' tax laws and gathering public input.

Who It Affects

• Legislators and state agencies involved in tax policy will participate on the commission and may influence future tax changes.
• Taxpayers and businesses in Alabama could be affected by potential simplification or adoption of a flat tax, and will have opportunities for public input.

Key Provisions

• Establishes the Alabama Simplified Flat Tax Study Commission with defined membership and duties to study and propose a simplified flat tax plan.
• Sets timeline and support for the commission, including organizing after the 2015 session, reporting findings by the 2016 Regular Session, and providing access to legislative staff and other resources for research and public input.

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

Subjects

Resolutions, Legislative