Alabama 2024 Regular Session

Alabama Senate Bill SB209 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~SB209ENROLLED~~
	1	+	SB209INTRODUCED
2	2		Page 0
3	3		SB209
4		-	NPKXTJ8-2
	4	+	NPKXTJ8-1
5	5		By Senators Jones, Butler, Smitherman, Hatcher, Allen, Givhan,
6	6		Weaver, Livingston, Melson, Sessions, Carnley, Bell, Kelley,
7	7		Shelnutt, Kitchens, Stutts, Elliott, Roberts, Barfoot,
8	8		Waggoner, Gudger, Williams, Price, Chesteen, Orr, Stewart,
9	9		Coleman, Coleman-Madison, Beasley
10	10		RFD: Veterans and Military Affairs
11	11		First Read: 06-Mar-24
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19	19		8
20		-	9 ~~SB209 Enrolled~~
	20	+	9 NPKXTJ8-1 02/16/2024 JRF (F)JRF 2024-751
21	21		Page 1
22	22		First Read: 06-Mar-24
23		-	Enrolled, An Act,
	23	+	SYNOPSIS:
	24	+	Under current law, compensation for active
	25	+	service members of the armed forces of the United
	26	+	States in a combat zone is not subject to state income
	27	+	tax.
	28	+	This bill would expand this exemption to include
	29	+	certain compensation of members of the National Guard
	30	+	and Reserve and those members who are deployed to
	31	+	locations outside the United States or activated to
	32	+	support state or federal response to emergencies within
	33	+	or outside of the United States.
	34	+	A BILL
	35	+	TO BE ENTITLED
	36	+	AN ACT
24	37		Relating to income tax; to amend Section 40-18-3, Code
25	38		of Alabama 1975, to expand the current state income tax
26	39		exemption for military pay to include certain compensation of
27	40		members of the National Guard and Reserve and those members
28	41		who are deployed to locations outside the United States or
29	42		activated to support certain emergencies.
30	43		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
31	44		Section 1. Section 40-18-3, Code of Alabama 1975, is
32		-	amended to read as follows:
33		-	"§40-18-3
34		-	The salaries, fees, commissions or other income of
35		-	officers or agents of the United States or its agencies and
36		-	instrumentalities or its contractees, received from the United
37		-	States or from its agencies and instrumentalities, shall be
38		-	subject to income taxes levied by the State of Alabama as
39		-	other income is taxed, but without discrimination, and only to
40		-	the same extent and in the same manner as other income is
41		-	taxed, insofar as the State of Alabama may be constitutionally
42		-	or legally authorized to tax such income; provided, that money
43		-	paid by the United States to a person as compensation for
44		-	active service as a member of the armed forces of the United
45		-	States,including members of the National Guard and Reserve
46		-	components, in a combat zone designated by executive order of
47		-	the President of the United States , deployed to locations
48		-	outside the United States, or activated by the Governor of the
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76		-	28 SB209 ~~Enrolled~~
	72	+	28 SB209 INTRODUCED
77	73		Page 2
	74	+	Section 1. Section 40-18-3, Code of Alabama 1975, is
	75	+	amended to read as follows:
	76	+	"§40-18-3
	77	+	The salaries, fees, commissions or other income of
	78	+	officers or agents of the United States or its agencies and
	79	+	instrumentalities or its contractees, received from the United
	80	+	States or from its agencies and instrumentalities, shall be
	81	+	subject to income taxes levied by the State of Alabama as
	82	+	other income is taxed, but without discrimination, and only to
	83	+	the same extent and in the same manner as other income is
	84	+	taxed, insofar as the State of Alabama may be constitutionally
	85	+	or legally authorized to tax such income; provided, that money
	86	+	paid by the United States to a person as compensation for
	87	+	active service as a member of the armed forces of the United
	88	+	States,including members of the National Guard and Reserve
	89	+	components, in a combat zone designated by executive order of
	90	+	the President of the United States , deployed to locations
78	91		outside the United States, or activated by the Governor of the
79	92		State of Alabama or the President of the United States to
80	93		support state or federal response to emergencies within or
81	94		outside of the United States shall not be subject to income
82	95		taxes levied by the State of Alabama for the calendar year
83	96		1965 or any subsequent year ."
84	97		Section 2. This act shall become effective on January
85	98		1, 2025.
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92		-	35 SB209 Enrolled
93		-	Page 3
94		-	1, 2025.
95		-	________________________________________________
96		-	President and Presiding Officer of the Senate
97		-	________________________________________________
98		-	Speaker of the House of Representatives
99		-	SB209
100		-	Senate 02-Apr-24
101		-	I hereby certify that the within Act originated in and passed
102		-	the Senate.
103		-	Patrick Harris,
104		-	Secretary.
105		-	House of Representatives
106		-	Passed: 23-Apr-24
107		-	By: Senator Jones
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