SB234 Alabama 2023 Session

Summary

Primary Sponsor

Merika Coleman Senator

Democrat

Session

Regular Session 2023

Title

Relating to income tax and sales tax; proposing an amendment to Section 211.04 of the Constitution of Alabama of 2022, to eliminate the state income tax deduction for federal income taxes for individual taxpayers; and to eliminate the state sales tax on food.

Description

Under existing law, federal income taxes are deductible from gross income prior to computation of Alabama income tax liability.

Also under existing law, the state levies sales taxes upon the sale of food items.

This bill would propose an amendment to the Constitution of Alabama of 2022, relating to the elimination of the deductibility of federal income taxes from Alabama gross income for individual taxpayers; and to remove the state sales tax on food items.

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