HB182 Alabama 2023 Session
In Committee
Bill Summary
Sponsors
Session
Regular Session 2023
Title
Relating to revenue and taxation; to amend Section 40-18-19, as last amended by Act 2022-292, Act 2022-294, and Act 2022-297 of the 2022 Regular Session, Code of Alabama 1975 to expand the definition of a dependent to include an unborn child.
Description
Under current law, taxpayers are allowed a dependent exemption for a son or daughter for computing income subject to the income tax levied by the state
This bill would expand the definition of a dependent to include an unborn child
Relating to revenue and taxation; to amend Section 40-18-19, as last amended by Act 2022-292, Act 2022-294, and Act 2022-297 of the 2022 Regular Session, Code of Alabama 1975 to expand the definition of a dependent to include an unborn child.
Subjects
Income tax, to expand the definition of dependent to include an unborn child.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 22, 2023 | H | Introduced and Referred to House Ways and Means Education |
| March 22, 2023 | H | Read First Time in House of Origin |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB182 Alabama 2023 Session - Introduced |