HB125 Alabama 2019 Session

In Committee

Bill Summary

Sponsors

Wes Allen

Session

Regular Session 2019

Title

Revenue Dept, income tax refunds, set off debt collection, sums collected on behalf of claimant agency by other authorized entities are considered debts, Sec. 40-18-100 am'd.

Description

Under existing law, the Department of Revenue will set off an income tax refund against a certified sum of money owed to certain claimant agencies, to assist those claimant agencies with the collection of unpaid debts, under certain conditions.

This bill would clarify that sums collected on behalf of a claimant agency by entities otherwise authorized by law to collect those sums are considered debts for the purposes of set off debt collection.

To amend Section 40-18-100, Code of Alabama 1975, relating to set off debt collection by the Department of Revenue; to further clarify that sums collected on behalf of a claimant agency by entities otherwise authorized by law to collect those sums are considered debts for the purposes of set off debt collection.

Subjects

Taxation

Bill Actions

Action Date	Chamber	Action
March 20, 2019	H	Pending third reading on day 4 Favorable from County and Municipal Government
March 20, 2019	H	Read for the second time and placed on the calendar
March 5, 2019	H	Read for the first time and referred to the House of Representatives committee on County and Municipal Government

Bill Text

Download HB125 Alabama 2019 Session PDF

Bill Documents