Bill

Bill > HB217


AL HB217

AL HB217
Relating to gross income; to amend Section 40-18-14, Code of Alabama 1975; to exclude hours worked above 40 in any given week from gross income.


summary

Introduced
03/23/2023
In Committee
05/31/2023
Crossed Over
05/03/2023
Passed
06/01/2023
Dead
Signed/Enacted/Adopted
06/06/2023

Introduced Session

Potential new amendment
Regular Session 2023

Bill Summary

Relating to gross income; to amend Section 40-18-14, Code of Alabama 1975; to exclude hours worked above 40 in any given week from gross income.

AI Summary

This bill amends Section 40-18-14 of the Code of Alabama 1975 to exclude from gross income the amounts received by full-time hourly wage employees as compensation for work performed in excess of 40 hours in a week. The exemption will be available for tax years beginning after December 31, 2023, and ending before January 1, 2027, and the Department of Revenue is required to adopt rules to ensure that no more than $25 million in aggregate income taxes are exempt from income tax annually pursuant to this provision. The bill also grants the Department of Revenue the authority to adopt rules to provide for the administration of the amended section.

Committee Categories

Budget and Finance

Sponsors (24)

Last Action

Enacted (on 06/06/2023)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Document Type Source Location
State Bill Page https://alison.legislature.state.al.us/bill-search
House Executive Amendment ID2962 https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB217-ID2962.pdf
BillText https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB217-enr.pdf
Senate Adopt YEMR66-1 https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/YEMR66-1.pdf
Senate Finance and Taxation Education AMD/SUB RHKZMM-1 https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/RHKZMM-1.pdf
Fiscal Note - As Passed Second Chamber Committee https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/FiscalNotes/FN-3X2CVV-4.pdf
Fiscal Note - As Passed First Chamber https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/FiscalNotes/FN-3X2CVV-3.pdf
BillText https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB217-eng.pdf
House Ways and Means Education AMD/SUB HBMU68-1 https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HBMU68-1.pdf
House Ways and Means Education AMD/SUB 75IO22-1 https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/75IO22-1.pdf
Fiscal Note - As Passed First Chamber Committee https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/FiscalNotes/FN-3X2CVV-2.pdf
Fiscal Note - As Introduced https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/FiscalNotes/FN-3X2CVV-1.pdf
BillText https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB217-int.pdf
Loading...