SR33 Alabama 2017 Session

Summary

Session

Regular Session 2017

Title

Senate, Special Order Calendar

Summary

SR33 designates SB123 as the Senate's special order of business for the 5th day of the 2017 session, highlighting potential changes to the Accountability Act of 2013 related to tax credits and scholarship donations.

What This Bill Does

It sets SB123 as the special order of business to be considered on the 5th legislative day. The bill would increase the cap on income tax credits under the Accountability Act of 2013, create a credit against utility gross receipts tax for donations to scholarship granting organizations, and require audits of those entities. It would amend several sections of the Alabama Code (16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, 16-6D-9).

Who It Affects

• Taxpayers who use or may be eligible for income tax credits under the Accountability Act of 2013 (potentially benefiting from a higher cap).
• Donors to scholarship granting organizations who could receive a credit against their utility gross receipts tax liability.
• Scholarship granting organizations and their auditors (subject to new audit requirements).
• State tax administrators and auditors responsible for implementing and overseeing the amended provisions.

Key Provisions

• Increases the cap on income tax credits under the Accountability Act of 2013.
• Creates or allows a credit against utility gross receipts tax liability for donations to scholarship granting organizations created.
• Requires audits of scholarship granting entities.
• Amends Secs. 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, and 16-6D-9.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Resolutions, Legislative