SB414 Alabama 2019 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2019
Title
Taxation, provide income tax deduction, military stationed out of state
Description
<p class="bill_description"> Under existing law, active duty members of
the United States Marine Corps, Navy, Air Force,
Army, Coast Guard, or Alabama National Guard do not
have an option for deducting their active duty
military pay and allowances on their Alabama
individual income tax returns while stationed
outside of the State of Alabama</p><p class="bill_description">
This bill would grant a deduction to active
duty members of the U.S. Armed Forces on the
Alabama individual income tax return for active
duty military pay and allowances</p><p class="bill_description">
This bill also would require the service
member to certify annually to the Department of
Revenue his or her current residence status and
would require the Department of Revenue to
promulgate rules necessary for the enforcement of
this act</p><p class="bill_entitled_an_act"> To provide for a deduction on the Alabama individual
income tax return for active duty military pay and allowances
for residents stationed out of the state; and to require the
Department of Revenue to promulgate rules.
</p>
Subjects
Revenue Department
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 16, 2019 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB414 Alabama 2019 Session - Introduced |