HB50 Alabama 2023 Session
In Committee
Bill Summary
Sponsors
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.
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.
Subjects
Income tax credit for dependent, definition expanded to include certain pregnant women
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| March 6, 2023 | H | Introduced and Referred to House Ways and Means Education |
| March 6, 2023 | H | Read First Time in House of Origin |
| March 6, 2023 | H | Prefiled |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB50 Alabama 2023 Session - Introduced |
Source: Alabama Legislature