Hearing
Senate Finance and Taxation Education Hearing
Finance and Taxation at 12:45:00
HB527 Alabama 2026 Session
Updated Apr 9, 2026
Notable
Summary
- Primary Sponsor
James LomaxRepresentativeRepublican- Session
- 2026 Regular Session
- Title
- Individual income taxes; deduction for qualified overtime income established.
- Description
Under existing law, certain items are deductible from taxable income for Alabama individual income taxes. There is no current deduction allowed for qualified overtime compensation.
This bill would establish an Alabama individual income tax deduction for qualified overtime compensation equal to the amount of qualified overtime compensation received by a taxpayer during the taxable year, not to exceed one thousand dollars ($1,000) per taxpayer, effective for tax years beginning on or after January 1, 2025 through December 31, 2027.
This bill would also make nonsubstantive, technical revisions to update the existing code language to current style.
- Subjects
- Taxation & Revenue
Bill Actions
H
Delivered to Governor
S
Signature Requested
H
Enrolled
H
Ready to Enroll
S
Motion to Read a Third Time and Pass - Adopted Roll Call 1244
S
Third Reading in Second House
S
Read for the Second Time and placed on the Calendar
S
Reported Out of Committee Second House
S
Pending Senate Finance and Taxation Education
S
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
H
Engrossed
H
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1064
H
Motion to Adopt - Adopted Roll Call 1063 I3TAE6W-1
H
Shaw 1st Amendment Offered I3TAE6W-1
H
Lomax motion to Table - Adopted Roll Call 1062 TBEB259-1
H
Lands 2nd Amendment Offered TBEB259-1
H
Lomax motion to Table - Adopted Roll Call 1061 SLGLM75-1
H
Lands 1st Amendment Offered SLGLM75-1
H
Motion to Adopt - Adopted Roll Call 1060 RBTICNY-1
H
Ways and Means Education Engrossed Substitute Offered RBTICNY-1
H
Third Reading in House of Origin
H
Read for the Second Time and placed on the Calendar
H
Reported Out of Committee House of Origin from House Ways and Means Education RBTICNY-1
H
Pending House Ways and Means Education
H
Read for the first time and referred to the House Committee on Ways and Means Education
Calendar
Hearing
House Ways and Means Education Hearing
Room 200 at 09:00:00
Bill Text
Votes
Motion to Adopt - Roll Call 1063 I3TAE6W-1
Yes
103
Absent
2
Lomax motion to Table - Roll Call 1062 TBEB259-1
Yes
103
Absent
2
Lomax motion to Table - Roll Call 1061 SLGLM75-1
Yes
101
Absent
4
Motion to Adopt - Roll Call 1060 RBTICNY-1
Yes
96
No
3
Abstained
3
Absent
3
HBIR: Passed by House of Origin
Yes
97
No
2
Abstained
4
Absent
2
Motion to Read a Third Time and Pass as Amended - Roll Call 1031
Yes
100
Abstained
5
Motion to Adopt - Roll Call 1030 I3TAE6W-1
Yes
102
Abstained
3
Lomax motion to Table - Roll Call 1029 TBEB259-1
Yes
73
No
30
Abstained
1
Absent
1
Lomax motion to Table - Roll Call 1028 SLGLM75-1
Yes
74
No
30
Abstained
1
Motion to Adopt - Roll Call 1027 RBTICNY-1
Yes
92
No
2
Abstained
5
Absent
6
Third Reading in House of Origin
Yes
100
No
1
Abstained
3
Absent
1
HBIR: Passed by House of Origin
Yes
100
No
1
Abstained
3
Absent
1
Motion to Read a Third Time and Pass as Amended - Roll Call 1064
Yes
103
Absent
2
Motion to Read a Third Time and Pass - Roll Call 1244
Yes
32
Absent
3
Third Reading in Second House
Yes
31
Absent
4
SBIR: Passed by Second House
Yes
31
Absent
4
Documents
Bill Text (Enrolled)
HB527 Alabama 2026 Session - Enrolled
Bill Text (Engrossed)
HB527 Alabama 2026 Session - Engrossed
Bill Text (Introduced)
HB527 Alabama 2026 Session - Introduced
Amendment
House Ways and Means Education Reported Out of Committee House of Origin
Amendment
House Motion to Adopt - Adopted Roll Call 1030
Amendment
House Lomax motion to Table - Adopted Roll Call 1029
Amendment
House Lomax motion to Table - Adopted Roll Call 1028
Fiscal Note
Fiscal Note - Introduced
Fiscal Note
Fiscal Note - Passed First Chamber
Fiscal Note
Fiscal Note - Passed First Chamber
Source: Alabama Legislature