SB414 Alabama 2019 Session

Under existing law, active duty members of the United States Marine Corps, Navy, Air Force, Army, Coast Guard, or Alabama National Guard do not have an option for deducting their active duty military pay and allowances on their Alabama individual income tax returns while stationed outside of the State of Alabama

This bill would grant a deduction to active duty members of the U.S. Armed Forces on the Alabama individual income tax return for active duty military pay and allowances

This bill also would require the service member to certify annually to the Department of Revenue his or her current residence status and would require the Department of Revenue to promulgate rules necessary for the enforcement of this act

To provide for a deduction on the Alabama individual income tax return for active duty military pay and allowances for residents stationed out of the state; and to require the Department of Revenue to promulgate rules.