SB414 Alabama 2019 Session

Summary

Primary Sponsor

Donnie Chesteen Senator

Republican

Session

Regular Session 2019

Title

Taxation, provide income tax deduction, military stationed out of state

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.

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.

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.

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Subjects

Revenue Department