Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt capital expenditures of the Birmingham Zoo from state, county, and municipal sales and use taxes through September 30, 2027.
Relating to income taxes; to amend Section 40-18-15.3, Code of Alabama 1975, to revise the qualifications for employees and employers to receive the income tax deduction for health insurance premiums paid.
To make supplemental appropriations for the fiscal year ending September 30, 2023, from the Education Trust Fund to various agencies and entities in a total amount of $2,787,667,309.
Toll road and bridge fees, income tax credit for state taxpayers for payments to Ala. Toll Road, Bridge, and Tunnel Authority, Revenue Dept. authorized to adopt rules, funds transferred from sales tax revenue to cover
To enact the Pregnancy Resource Act; Relating to income tax; to provide a state income tax credit to individuals and businesses that make contributions to eligible charitable organizations that operate as a pregnancy center or residential maternity facility; and to specify the obligations of the Department of Revenue in implementing the act.
Relating to public education; to amend Section 16-22-6, Code of Alabama 1975; to provide for salary deductions for membership dues of professional educators' associations.
Relating to the Volunteer Rescue Squad Tuition Reimbursement Act of 2018; to amend Sections 22-18-60, 22-18-61, 22-18-63, and 22-18-64, Code of Alabama 1975, to decrease the required contracted for service time after graduation and licensing from three years to two years; to expand the program to include students who contract and provide service to ambulance services; to provide exclusions from reimbursement; and to increase the amount of operational expenses reimbursed to the Alabama Community College System; and to add Section 22-18-61.1 to the Code of Alabama 1975, to provide for the retroactive reimbursement of certain fees and expenses.