SB351 Alabama 2021 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2021
Title
Taxation, military, state income tax deduction for military pay for certain Alabama taxpayers not residing in the state who are members of the armed forces
Description
<p class="bill_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</p><p class="bill_description">
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,
United States Space Force, 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</p><p class="bill_description">
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</p><p class="bill_description">
This bill would also require the Alabama
Department of Revenue to adopt rules for
implementation and enforcement of the bill</p><p class="bill_entitled_an_act"> Relating to military service members; to provide for
a state income tax deduction for military pay and allowances
for Alabama taxpayers serving as active duty members of the
United States Army, United States Navy, United States Air
Force, United States Marine Corps, United States Space Force,
or United States Coast Guard, or serving in any of the reserve
components of the United States Armed Forces, or serving in
the Alabama Army National Guard or Alabama Air National Guard,
while stationed outside the state; to require military service
members claiming deductions for military pay and allowances to
annually certify current residence status to the Alabama
Department of Revenue; and to require the Department of
Revenue to adopt rules to implement and enforce the provision
of the deduction.
</p>
Subjects
Revenue Department
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 4, 2021 | S | Indefinitely Postponed |
| April 22, 2021 | S | Finance and Taxation Education first Substitute Offered |
| April 22, 2021 | S | Read for the second time and placed on the calendar with 1 substitute and |
| March 18, 2021 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 21, 2021 | Room 825 **Agenda Change** at 10:00 | Senate F&TE Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB351 Alabama 2021 Session - Introduced |
| Bill Amendments | Senate Finance and Taxation Education first Substitute Offered |
| Fiscal Note | Fiscal Note - SB351 for Finance and Taxation Education |
| Fiscal Note | Fiscal Note - SB351 for Finance and Taxation Education |