SB76 Alabama 2017 Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Session

Regular Session 2017

Title

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

Summary

SB76 creates a separate Alabama income tax deduction for prenatal medical expenses, separate from the medical and dental expense deduction.

What This Bill Does

It allows taxpayers to claim a prenatal medical expenses deduction on their Alabama return. This deduction is separate from the existing medical and dental expense deduction, and prenatal expenses claimed under this new deduction cannot be counted toward the medical/dental deduction. The bill adds a new deduction amount for prenatal medical care (a)(29) and requires that if both prenatal and medical/dental deductions are claimed, prenatal expenses are kept separate. The changes apply to tax years beginning after December 31, 2017.

Who It Affects

• Pregnant individuals and families in Alabama who incur prenatal medical expenses, who may claim a separate prenatal medical expense deduction.
• Taxpayers who also claim the medical and dental expense deduction on their Alabama return, since prenatal expenses must be kept separate and not reduce the medical/dental deduction amount.

Key Provisions

• Adds a new deduction for prenatal medical care expenses as a separate deduction (new subsection a(29) in 40-18-15).
• Prenatal expenses claimed under the new deduction may not be used to calculate the medical and dental expenses deduction if both are claimed.
• The prenatal deduction is in addition to the existing medical and dental expense deduction, which uses a 4.0% of adjusted gross income threshold for eligibility.
• The act becomes effective for tax years beginning after December 31, 2017.

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