HB165 Alabama 2019 Session

This bill would provide that each full-time law enforcement officer, firefighter, and emergency medical services provider employed by the state, a county, or a municipality would receive a subsistence allowance of $8 for each working day while engaged in the performance of his or her official duties. The allowance would not be subject to state income tax. This subsistence allowance would not apply to any state law enforcement officer receiving a subsistence allowance pursuant to Section 36-21-2, Code of Alabama 1975

Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose

The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment

To provide a subsistence allowance for each full-time law enforcement officer, firefighter, and emergency medical services provider employed by the state, a county, or a municipality; to provide that the subsistence allowance would not be subject to state income tax; to provide exceptions; and in connection therewith would have as its purpose or effect the requirement of a new or increased expenditure of local funds within the meaning of Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended.