SB5 Alabama 2020 Session

Summary

Primary Sponsor

Donnie Chesteen Senator

Republican

Session

Regular Session 2020

Title

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

Description

Under existing law, Alabama taxpayers not currently residing in the state, and who serve as active duty members of the United States Army, United States Navy, United States Air Force, United States Marine Corps, or United States Coast Guard, or who serve in any of the reserve components of the United States Armed Forces, or who serve in the Alabama Army National Guard or Alabama Air National Guard, do not have an option for deducting military pay and allowances on Alabama individual income tax returns while stationed outside of the State of Alabama.

This bill would grant a state income tax deduction for military pay and allowances to Alabama taxpayers not currently residing in the state, and who serve as active duty members of the United States Army, United States Navy, United States Air Force, United States Marine Corps, or United States Coast Guard, or who serve in any of the reserve components of the United States Armed Forces, or who serve in the Alabama Army National Guard or Alabama Air National Guard.

This bill also would require military service members claiming deductions for military pay and allowances to annually certify current residence status to the Alabama Department of Revenue.

This bill would also require the Alabama Department of Revenue to adopt rules for implementation and enforcement of the bill.

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Subjects

Revenue Department