HB50 Alabama 2023 Session

Summary

Primary Sponsor

Tracy Estes Representative

Republican

Session

Regular Session 2023

Title

Relating to revenue and taxation; to amend Section 40-18-19, Code of Alabama, as last amended by Act 2022-292, Act 2022-294, and Act 2022-297 of the 2022 Regular Session, to expand the definition of a dependent to include a taxpayer, or spouse of a taxpayer, in their third trimester of pregnancy during the tax year.

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 allow a taxpayer, or spouse of a taxpayer, in their third trimester of pregnancy during the tax year, to also be considered a dependent.

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Subjects

Income tax credit for dependent, definition expanded to include certain pregnant women