HB50 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, 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.

Summary

The bill would treat a taxpayer or spouse in the third trimester of pregnancy as a dependent for Alabama income tax purposes.

What This Bill Does

It expands the definition of a dependent in Section 40-18-19 to include a taxpayer or their spouse who is in the third trimester of pregnancy during the tax year. For tax years beginning after December 31, 2023, that person would be considered a dependent for tax purposes, with a verification form required to prove the third-trimester status. The form must be signed by a licensed health care professional, and the Department of Revenue will establish the form while the Department of Public Health provides access to it. Taxpayers claiming this dependent cannot also claim a dependent for the child resulting from the pregnancy in the same tax year. The act becomes effective on the first day of the third month after the bill is enacted.

Who It Affects

• Pregnant taxpayers or spouses in the third trimester during the tax year would be treated as dependents for tax purposes, potentially affecting exemptions and tax calculations.
• Health care professionals, the Alabama Department of Revenue, and the Alabama Department of Public Health would be involved in verifying the third-trimester status and administering the new dependency verification process.

Key Provisions

• Expands the dependent definition to include a taxpayer or spouse in their third trimester of pregnancy during the tax year.
• For tax years beginning after December 31, 2023, the third-trimester pregnant individual is considered a dependent for purposes of the tax section, with verification required.
• A verification form must be signed by a licensed health care professional and submitted by the taxpayer; the Department of Revenue will establish the form and the Department of Public Health will provide access to it.
• A taxpayer claiming this dependent may not also claim a dependent for the child resulting from the pregnancy in the same tax year.
• The act becomes effective on the first day of the third month after passage and governor approval.

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 credit for dependent, definition expanded to include certain pregnant women