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AL SB375

AL SB375
Taxation, individual and corporate tax structure revised, specific tax rate, reduction of rate under certain conditions, const. amend.


summary

Introduced
03/08/2018
In Committee
03/08/2018
Crossed Over
Passed
Dead
03/29/2018

Introduced Session

Regular Session 2018

Bill Summary

Taxation, individual and corporate tax structure revised, specific tax rate, reduction of rate under certain conditions, const. amend.

AI Summary

This bill proposes an amendment to the Constitution of Alabama to revise the individual income tax structure by providing a single specific tax rate of 4.20% for individuals, with certain tax credits and deductions allowed under specific conditions. It would repeal the existing provision that allows deduction of federal income tax from gross income. The Legislature would be authorized to enact general laws to implement the amendment, which would become effective on January 1, 2019 if approved by a majority of voters.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Senate F&TE Hearing (11:30 3/21/2018 Room 727 **REVISED - BILL REMOVED**) (on 03/21/2018)

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