HB346 Alabama 2017 Session
Bill Summary
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.
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.
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.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 18, 2017 | H | Delivered to Governor at 4:19 p.m. on May 19, 2017. |
| May 18, 2017 | H | Assigned Act No. 2017-405. |
| May 18, 2017 | H | Clerk of the House Certification |
| May 18, 2017 | S | Signature Requested |
| May 18, 2017 | H | Enrolled |
| May 18, 2017 | H | Passed Second House |
| May 18, 2017 | S | Motion to Read a Third Time and Pass adopted Roll Call 1296 |
| May 18, 2017 | S | Third Reading Passed |
| May 2, 2017 | S | Read for the second time and placed on the calendar |
| April 5, 2017 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| April 5, 2017 | H | Motion to Read a Third Time and Pass adopted Roll Call 415 |
| April 5, 2017 | H | Third Reading Passed |
| March 14, 2017 | H | Read for the second time and placed on the calendar |
| March 1, 2017 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB346 Alabama 2017 Session - Introduced |
Source: Alabama Legislature