SBIR: Orr motion to Adopt Roll Call 759
Yes
30
Absent
4
SB352 Alabama 2021 Session
Updated Feb 26, 2026
Notable
Summary
- Primary Sponsor
Arthur OrrSenatorRepublican- Co-Sponsors
- Greg AlbrittonGerald H. AllenTom ButlerClyde ChamblissChris ElliottSam GivhanAndrew JonesTim MelsonDan RobertsClay ScofieldDavid SessionsLarry StuttsTom Whatley
- Session
- Regular Session 2021
- Title
- Taxation, due dates for certain taxes, revise excise and income taxes dute dates to coincide with due dates for federal taxes, Dept of Revenue to delay due dates for filing certain taxes for taxpayers
- Summary
Alabama SB352 moves the 2021 due dates for certain taxes to align with federal deadlines and allows delays for taxpayers in declared disaster areas.
What This Bill DoesThe bill makes 2021 income tax and financial institution excise tax payments due on the revised federal dates if their original due date was between April 15 and June 30, 2021. It also lets the Department of Revenue postpone filing and payment deadlines for taxpayers in areas with a state of emergency or disaster for a reasonable period, and directs the department to set rules to run these changes. The act takes effect immediately after the governor signs it.
Who It Affects- Taxpayers who owe income tax or financial institution excise tax with original due dates between April 15, 2021 and June 30, 2021 will have those payments due on the revised federal dates.
- Taxpayers residing in areas declared a state of emergency or disaster may receive delayed due dates for filing and paying taxes administered by the Department of Revenue.
Key ProvisionsAI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.- Income tax and financial institution excise tax payments originally due between April 15, 2021 and June 30, 2021 shall be due on the revised federal due dates.
- The Department of Revenue may delay the filing and payment due dates for taxes for taxpayers in disaster/emergency areas for a reasonable period and may adopt rules to administer these provisions.
- Subjects
- Taxation
Bill Actions
S
Assigned Act No. 2021-203.
H
Signature Requested
S
Enrolled
S
Passed Second House
H
Motion to Read a Third Time and Pass adopted Roll Call 787
H
Third Reading Passed
H
Read for the second time and placed on the calendar
H
Read for the first time and referred to the House of Representatives committee on State Government
S
Engrossed
S
Motion to Read a Third Time and Pass adopted Roll Call 761
S
Orr motion to Adopt adopted Roll Call 760
S
Orr Amendment Offered
S
Third Reading Passed
S
Read for the second time and placed on the calendar
S
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
Bill Text
Votes
Orr motion to Adopt Roll Call 760
Yes
30
Absent
4
Motion to Read a Third Time and Pass Roll Call 761
Yes
30
Absent
4
HBIR: Pringle motion to Adopt Roll Call 786
Yes
97
Absent
6
Motion to Read a Third Time and Pass Roll Call 787
Yes
97
Absent
6
Documents
Bill Text (Enrolled)
SB352 Alabama 2021 Session - Enrolled
Bill Text (Engrossed)
SB352 Alabama 2021 Session - Engrossed
Bill Text (Introduced)
SB352 Alabama 2021 Session - Introduced
Source: Alabama Legislature