Alabama 2025 Regular Session

Alabama House Bill HB555

Introduced
4/9/25  

Caption

Establishes the Single Parent Support Income Tax Credit

Impact

The impact of HB555 on state laws is significant, as it creates a dedicated financial mechanism for supporting single-parent households. With an aggregate limit of $5 million allocated for the credits each year, the bill necessitates a careful balance of state revenue while promoting essential welfare policies. The establishment of this program also implies that the Department of Revenue will need to adopt new rules and processes for its implementation, thus expanding its regulatory role in ensuring eligible parents receive the support they need. The introduction of such a tax credit may also influence future legislative approaches to social welfare in the state.

Summary

House Bill 555 introduces the Single Parent Support Tax Credit, a new initiative aimed at providing financial relief to single parents through a state income tax credit. The bill enables eligible single parents to claim a tax credit of $5,000 for each tax year during the first five years of their child's life, beginning from January 1, 2026. By aiming to mitigate the financial struggles faced by single parents, this legislation acknowledges the direct correlation between such support and improved outcomes for both the parents and their children, particularly in the context of state laws that create additional fiscal pressures on these families.

Contention

Notable points of contention surrounding HB555 include potential debates over the fiscal implications and the redistribution of state resources. Critics may argue about the sustainability of such tax credits, particularly in an already strained state budget context. Furthermore, the requirement for medical documentation and state law documentation to claim the credit could raise concerns regarding accessibility and practicality for single parents attempting to navigate the bureaucratic process. Discussions during the legislative process could highlight differing views on balancing welfare support against the need for fiscal responsibility.

Companion Bills

No companion bills found.

Previously Filed As

AL HB346

Establishes the Alabama Workforce Housing Tax Credit Act; creates the Alabama Workforce Housing Tax Credit

AL HB356

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

AL SB250

Establishes the Alabama Workforce Housing Tax Credit Act; creates the Alabama Workforce Housing Tax Credit

AL SB22

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

AL SB61

Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act of 2024, established to provide education savings accounts (ESAs) for parents of children to use in providing education services for those children.

AL HB129

Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Act of 2024, established to provide education savings accounts (ESAs) for parents of children to use in providing education services for those children.

AL HB358

Relating to child care and workforce development; to establish the employer tax credit and child care provider tax credit; to make legislative findings.

AL HB310

Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized

AL SB223

Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized

AL HB380

Taxation and revenue; income tax credit for storm shelter construction, extended

Similar Bills

No similar bills found.