SB233 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Steve LivingstonSenator
Republican
Session: Regular Session 2018
Title: Income tax, filing requirement threshold to be sum of standard deduction and personal exemptions, Sec. 40-18-27 am'd.
Summary: SB 233 would change Alabama's income tax filing threshold to be the sum of the standard deduction and personal exemptions for each filing status, instead of a fixed amount.
What This Bill Does
If passed, the threshold that determines whether a taxpayer must file a return would be the combined total of the standard deduction and personal exemptions for their filing status. Taxpayers with adjusted gross income above that amount would be required to file. The change would apply to tax years beginning after December 31, 2017; nonresidents would still need to file a complete return to claim deductions, and certain joint-filing rules would apply to spouses.

Who It Affects
Individual taxpayers in Alabama (including those filing as single or married filing separately) whose filing threshold will be set by the sum of their status's standard deduction and personal exemptions.
Married couples living together and nonresident filers, who may be affected by how thresholds apply to joint returns and by the requirement for nonresidents to file a complete return to claim deductions.

Key Provisions
Threshold for filing is defined as the sum of the standard deduction (Section 40-18-15) and the personal exemption (Section 40-18-19) for the taxpayer's filing status, replacing the old fixed threshold.
Effective for tax years beginning after December 31, 2017.
If a husband and wife living together have AGI above the threshold and do not file a joint return, each must file a separate return; if income is filed on a joint return, this separate filing rule does not apply.
Nonresidents cannot claim standard deductions or personal exemptions unless they file a complete return showing all gross income from within and outside the state.

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