SB235 Alabama 2016 Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Session

Regular Session 2016

Title

Individual income tax, providing for the deduction of prenatal medcal expenses, Sec. 40-18-15 am'd.

Summary

SB235 adds a separate prenatal medical expense deduction to Alabama's individual income tax, distinct from the medical and dental expense deduction.

What This Bill Does

It allows Alabama individual income tax filers to deduct prenatal medical expenses on their return. This deduction is separate from the existing deduction for medical and dental expenses. If both prenatal expenses and medical/dental expenses are claimed, prenatal expenses cannot be used to reduce the medical/dental deduction. The change takes effect for tax years beginning after December 31, 2016 (the 2017 tax year).

Who It Affects

• Pregnant individuals and their families in Alabama who incur prenatal medical expenses, who would have a separate prenatal deduction on their Alabama tax return.
• Alabama individual income tax filers who have prenatal medical expenses and may also claim the medical and/or dental expense deduction, since prenatal expenses cannot be counted toward the medical/dental deduction if claimed separately.

Key Provisions

• Adds new deduction: prenatal medical care expenses, separate from the existing medical and dental expenses deduction under 40-18-15.
• The amount deductible is the actual prenatal medical care expenses incurred during the taxable year.
• If both the prenatal deduction and the medical/dental deduction are claimed, prenatal expenses shall not be used in calculating the medical/dental deduction.
• Effective for tax years beginning after December 31, 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