HB251 Alabama 2016 Session

Summary

Primary Sponsor

Anthony DanielsRepresentative

Democrat

Session

Regular Session 2016

Title

Income tax, individual and corporate returns, date required to be filed, filed on date for corresponding federal returns, Secs. 40-18-27, 40-18-39, 40-18-42 am'd.

Summary

HB251 would align Alabama personal and corporate income tax return due dates with the federal due dates and require payment on the same due date.

What This Bill Does

If enacted, Alabama would require personal and corporate income tax returns to be due on the same date as their federal counterparts (whether filing on a calendar year or a fiscal year). Tax payments would also be due on that same date. The bill preserves standard extension rules (generally up to six months, with specific timing and rejection-notice provisions) and sets the effective date to tax years beginning on or after January 1, 2016.

Who It Affects

• Individuals who file Alabama personal income tax returns would have their filing and payment due dates tied to federal deadlines rather than a fixed Alabama date.
• Corporations and Alabama affiliated groups filing corporate or consolidated returns would have their filing and payment due dates tied to federal deadlines, affecting both calendar-year and fiscal-year filers.

Key Provisions

• Personal and corporate tax returns must be filed by the same date as the corresponding federal income tax returns for the appropriate basis (calendar year or fiscal year).
• Tax payments must be made on the same due date as the return.
• The Department of Revenue may grant extensions of time to file, with a generally limited period (up to six months, except for taxpayers abroad), and the extension timing includes a provision that the period extends 10 days after the department mails a rejection of the extension request.
• Returns must be signed (and, for individuals, include preparer information) and include a printed declaration under penalties of perjury.
• The act becomes effective for tax years beginning on or after January 1, 2016.

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