HB346 Alabama 2017 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2017
Title
Income tax, optional increased standard deduction for qualifying taxpayers, established, Sec. 40-18-15.7 added
Description
<p class="bill_description"> Under current law, individuals are required
to file an Alabama income tax return reporting
gross income and claiming allowable deductions,
resulting in taxable income. Taxpayers pay income
tax on taxable income using a graduated tax rate
schedule</p><p class="bill_description">
This bill would establish a simplified short
form for filing individual income tax. This bill
allows for an optional increased standard deduction
to qualifying taxpayers to utilize a simplified
short form who file as single or married filing
joint filing status and meet certain income
criteria. Qualifying taxpayers who choose to claim
the optional increased standard deduction must
voluntarily forego their federal income tax
deduction, credits and exemptions that may
otherwise be available. Taxpayers opting to claim
the optional increased standard deduction will do
so on a simplified short form, provided by the
department</p><p class="bill_entitled_an_act"> This bill allows for an optional increased standard
deduction to qualifying individual income tax taxpayers who
file as single or married filing joint filing status and meet
certain income criteria; qualifying taxpayers who chose to
take advantage of the optional increased standard deduction
will file a simplified short form and will voluntarily forego
their federal income tax deduction.
</p>
Subjects
Income Tax
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 19, 2017 | H | Delivered to Governor at 4:19 p.m. on May 19, 2017. |
| May 19, 2017 | H | Assigned Act No. 2017-405. |
| May 19, 2017 | H | Clerk of the House Certification |
| May 19, 2017 | S | Signature Requested |
| May 19, 2017 | H | Enrolled |
| May 19, 2017 | H | Passed Second House |
| May 19, 2017 | S | Motion to Read a Third Time and Pass adopted Roll Call 1296 |
| May 19, 2017 | S | Third Reading Passed |
| May 3, 2017 | S | Read for the second time and placed on the calendar |
| April 6, 2017 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| April 6, 2017 | H | Motion to Read a Third Time and Pass adopted Roll Call 415 |
| April 6, 2017 | H | Third Reading Passed |
| March 15, 2017 | H | Read for the second time and placed on the calendar |
| March 2, 2017 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | May 3, 2017 | Room 727 at 15:00 | Senate F&TE Hearing |
| Hearing | May 3, 2017 | Room 727 -** AGENDA CHANGE** at 09:30 | Senate F&TE Hearing |
| Hearing | May 3, 2017 | Room 727 at 09:30 | Senate F&TE Hearing |
| Hearing | March 15, 2017 | Room 200 at 09:00 | House W&ME Hearing |
| Hearing | March 8, 2017 | Room 200 at 09:00 | House W&ME Public Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB346 Alabama 2017 Session - Introduced |