Alabama House Bill HB99

Alabama 2025 Regular Session

• Introduced: 2/4/25
• Refer: 2/4/25
• Report Pass: 2/11/25
• Refer: 2/13/25
• Report Pass: 2/20/25
• Enrolled: 3/5/25
• Passed: 3/19/25
• Passed: 3/5/25

Caption

Lauderdale County, revenue commissioner, business personal property returns, authorized to provide for electronic filing

Impact

The introduction of electronic filing is expected to enhance efficiency and convenience for both taxpayers and the Revenue Commissioner’s office. By allowing businesses to file their tax returns electronically, the process will likely reduce paperwork, streamline communications, and minimize errors associated with manual submissions. It is believed that this modernization will also facilitate better record-keeping and faster processing times, thereby benefiting both the government and its constituents.

Summary

House Bill 99 (HB99) aims to modernize the process of filing business personal property tax returns in Lauderdale County by allowing electronic submissions. The bill empowers the Lauderdale County Revenue Commissioner to establish procedures for this electronic filing, ensuring that the format and required information align with the existing tax return standards. This initiative is set to become effective on June 1, 2025, thereby providing a timeline for the transition to electronic submissions.

Contention

While the bill does not appear to have significant points of contention evident in the discussions and voting history, some concerns might arise around accessibility for smaller businesses or taxpayers unfamiliar with electronic filing systems. Nevertheless, the Lauderdale County Revenue Commissioner is tasked with conducting training sessions to assist taxpayers in this transition, which may alleviate some potential barriers to effective implementation.