SB351 Alabama 2021 Session
Bill Summary
Under existing law, Alabama taxpayers not currently residing in the state, and who serve as active duty members of the United States Army, United States Navy, United States Air Force, United States Marine Corps, or United States Coast Guard, or who serve in any of the reserve components of the United States Armed Forces, or who serve in the Alabama Army National Guard or Alabama Air National Guard, do not have an option for deducting military pay and allowances on Alabama individual income tax returns while stationed outside of the State of Alabama
This bill would grant a state income tax deduction for military pay and allowances to Alabama taxpayers not currently residing in the state, and who serve as active duty members of the United States Army, United States Navy, United States Air Force, United States Marine Corps, United States Space Force, or United States Coast Guard, or who serve in any of the reserve components of the United States Armed Forces, or who serve in the Alabama Army National Guard or Alabama Air National Guard
This bill also would require military service members claiming deductions for military pay and allowances to annually certify current residence status to the Alabama Department of Revenue
This bill would also require the Alabama Department of Revenue to adopt rules for implementation and enforcement of the bill
Relating to military service members; to provide for a state income tax deduction for military pay and allowances for Alabama taxpayers serving as active duty members of the United States Army, United States Navy, United States Air Force, United States Marine Corps, United States Space Force, or United States Coast Guard, or serving in any of the reserve components of the United States Armed Forces, or serving in the Alabama Army National Guard or Alabama Air National Guard, while stationed outside the state; to require military service members claiming deductions for military pay and allowances to annually certify current residence status to the Alabama Department of Revenue; and to require the Department of Revenue to adopt rules to implement and enforce the provision of the deduction.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 4, 2021 | S | Indefinitely Postponed |
| April 22, 2021 | S | Finance and Taxation Education first Substitute Offered |
| April 22, 2021 | S | Read for the second time and placed on the calendar with 1 substitute and |
| March 18, 2021 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 21, 2021 | Room 825 **Agenda Change** at 10:00 | Senate F&TE Hearing |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB351 Alabama 2021 Session - Introduced |
| Bill Amendments | Senate Finance and Taxation Education first Substitute Offered |
| Fiscal Note | Fiscal Note - SB351 for Finance and Taxation Education |
| Fiscal Note | Fiscal Note - SB351 for Finance and Taxation Education |