HB182 Alabama 2023 Session

Summary

Primary Sponsor

Tracy EstesRepresentative

Republican

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.

Summary

HB182 would let pregnant taxpayers claim an unborn child as a dependent for Alabama income tax exemptions.

What This Bill Does

Starting with tax years after December 31, 2023, it adds an unborn child to the list of dependents eligible for the exemption. It requires a verification form signed by a licensed health care professional to prove pregnancy, which the Department of Revenue would establish and the Department of Public Health would post online. The bill limits the unborn dependent to one per tax year (unless there is a multiple gestation) and prevents claiming an unborn dependent and another dependent from the same pregnancy in the same year. It becomes law on the first day of the third month after passage and governor approval.

Who It Affects

• Resident taxpayers who are pregnant and may claim an unborn child as a dependent for state income tax exemptions, subject to the verification and annual limit rules.
• State agencies (Department of Revenue and Department of Public Health) responsible for implementing, verifying, and disseminating the unborn-dependent provisions (including the verification form and posting the form online).

Key Provisions

• Expands the definition of dependent to include an unborn child for Alabama income tax exemptions, effective for tax years beginning after December 31, 2023, with the unborn child defined as in 26-23H-3.
• Requires the Department of Revenue to create a verification form signed by a licensed health care professional to confirm pregnancy; the Department of Public Health must post this form online.
• Limits: only one unborn dependent per tax year unless the pregnancy is multiple gestation, and a taxpayer claiming an unborn dependent may not also claim a dependent from the same pregnancy in the same year.
• Effective date: the act becomes law on the first day of the third month after it passes and is approved by the Governor.

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

Subjects

Income tax, to expand the definition of dependent to include an unborn child.