SB102 Alabama 2023 Session

Summary

Primary Sponsor

Arthur Orr Senator

Republican

Session

Regular Session 2023

Title

Relating to income taxes; to amend Section 40-18-15.3, Code of Alabama 1975, to revise the qualifications for employees and employers to receive the income tax deduction for health insurance premiums paid.

Description

Under existing law, an Alabama income tax deduction is allowed for health insurance premiums paid by qualifying employees and employers equal to 100 percent of the amounts paid.

This bill would revise the qualifications for an employee and employer to receive the income tax deduction for health insurance premiums paid.9.

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Subjects

Income tax, qualifying employers and employees authorized tax deduction for amounts paid for health insurance premiums, revised.