HB50 Alabama 2023 Session

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.