HB412 Alabama 2020 Session

Summary

Primary Sponsor

Phillip PettusRepresentative

Republican

Session

Regular Session 2020

Title

Revenue Dept., to provide subsistence pay for law enforcement officers employed by the dept., Sec. 36-21-2 am'd.

Summary

HB412 would add the Department of Revenue's Investigations Division to the list of state law enforcement officers eligible for a $12 per working-day subsistence payment, retroactive to October 1, 2019.

What This Bill Does

The bill expands subsistence pay to include Investigations Division officers of the Department of Revenue. The payment is $12 for each working day of a pay period in which they perform law enforcement duties (for a shift of four hours or more within a 24-hour period), is in addition to their regular pay, and is not taxed. The payment is tied to retroactive applicability to October 1, 2019 and becomes law after governor approval.

Who It Affects

• Law enforcement officers employed by the Department of Revenue's Investigations Division would receive a $12 subsistence payment for each qualifying working day (not taxed and in addition to other pay).
• Payroll, fiscal, and funding authorities responsible for administering subsistence pay (and the funds referenced for other agencies, such as the Peace Officers' Standards and Training Fund and the Securities Commission Fund) would implement and process these payments, including any retroactive back pay.

Key Provisions

• Adds the Department of Revenue's Investigations Division to the list of state law enforcement agencies whose officers may receive a subsistence allowance.
• Establishes a $12 subsistence allowance per working day for officers, payable for days with four or more hours of duty, not subject to state income tax, in addition to other compensation, with retroactive application to October 1, 2019.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Revenue Department