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Tax Reform
including ending sales tax on groceries
LWVAL Action Priority Level II - Monitoring occurs; action dependent on opportunity and available resources.
indicates LWVAL's support for the legislation. 
indicates LWVAL's opposition to the legislation.
indicates change from previous week's report such as new progress in the legislature and/or League action. These updates are in green font.Click a bill to see sponsor(s), summary (including link to full text), League action and justification for that action, and progress of the bill through the legislative process.
LWVAL has taken a position on this bill.
SB109 - Food, defined in the Federal Special Supplemental Nutrition Program for Women, Infants, and Children, WIC, counties and municipalities authorized to exempt local sales tax on food
Sponsor(s): Sen. Orr
Summary/Synopsis: This bill would allow a county or a municipality to exempt the local sales tax on food as defined in the Federal Supplemental Nutrition Program for Women, Infants, and Children (WIC).
LWVAL Action and Justification: LWVAL supports SB109. The League supports less reliance on regressive taxes such as the sales tax and supports removal of sale taxes on food. The local legislative body would make the decision, not the state body.
Bill Progress in Legislature: 3/1/2010: 1st Reading and referred to 4/27/2011: 2nd Reading and placed on the calendar with 1 Amendment (127311-3); pending 3rd Read and favorable from FTGF
6/1/2011: Indefinitely postponed.
Summary/Synopsis: This bill would allow a county or a municipality to exempt the local sales tax on food as defined in the Federal Supplemental Nutrition Program for Women, Infants, and Children (WIC).
LWVAL Action and Justification: LWVAL supports SB109. The League supports less reliance on regressive taxes such as the sales tax and supports removal of sale taxes on food. The local legislative body would make the decision, not the state body.
Bill Progress in Legislature: 3/1/2010: 1st Reading and referred to 4/27/2011: 2nd Reading and placed on the calendar with 1 Amendment (127311-3); pending 3rd Read and favorable from FTGF
6/1/2011: Indefinitely postponed.
HB124/SB111 - Occupational tax, levy by county or municipality, prohibited, const. amend.
Sponsor(s):
HB124 - Rep. Merrill Cross
SB111 - Sen. Orr
Summary/Synopsis: Constitutional Amendment: The amendment would prohibit the collection of an occupational tax by a county or a municipality unless the tax was imposed before January 1, 2011.
LWVAL Action and Justification: LWVAL opposes HB124/SB111. League’s position on Constitutional Reform is that “taxation and finance provisions in the constitution should provide for the flexibility to address changing conditions.” And, “The constitution should place no limitations on ad valorem and income taxes.” League also believes “Local government entities should be given more power to tax themselves.”
Bill Progress in Legislature:
HB124 - 3/1/2011: 1st Reading and referred to
HB124 - Rep. Merrill Cross
SB111 - Sen. Orr
Summary/Synopsis: Constitutional Amendment: The amendment would prohibit the collection of an occupational tax by a county or a municipality unless the tax was imposed before January 1, 2011.
Download HB124 Amendment 130644-1. (under consideration)
LWVAL Action and Justification: LWVAL opposes HB124/SB111. League’s position on Constitutional Reform is that “taxation and finance provisions in the constitution should provide for the flexibility to address changing conditions.” And, “The constitution should place no limitations on ad valorem and income taxes.” League also believes “Local government entities should be given more power to tax themselves.”
Bill Progress in Legislature:
HB124 - 3/1/2011: 1st Reading and referred to
House Committee on County and Municipal Government (CMG).
3/24/2011: 2nd Reading and placed on calendar; pending 3rd read and favorable from CMG
4/27/2011: 3rd Reading Carried Over; Love Amendment (129664-1) offered; Merrill motion to Table lost; Galliher motion to Table adopted; Givan Amendment (130574-1) offered; B. Moore motion to Table adopted; Greer Amendment (130644-1) offered; Further Consideration.
6/1/2011: Indefinitely postponed.
NOTE: The Greer Amendment which was not tabled states: “Any county or municipality with an existing occupational tax will have that tax automatically repealed within 60 months of the ratification of this amendment.
SB111 – 3/1/2011: 1st Reading and referred to 3/9/2011: 2nd read and placed on calendar; pending 3rd read and favorable from FTG
6/1/2011: Indefinitely postponed.
HB124 and SB111 are also covered under "Constitutional Reform & Constitutional Convention."
3/24/2011: 2nd Reading and placed on calendar; pending 3rd read and favorable from CMG
4/27/2011: 3rd Reading Carried Over; Love Amendment (129664-1) offered; Merrill motion to Table lost; Galliher motion to Table adopted; Givan Amendment (130574-1) offered; B. Moore motion to Table adopted; Greer Amendment (130644-1) offered; Further Consideration.
6/1/2011: Indefinitely postponed.
NOTE: The Greer Amendment which was not tabled states: “Any county or municipality with an existing occupational tax will have that tax automatically repealed within 60 months of the ratification of this amendment.
SB111 – 3/1/2011: 1st Reading and referred to 3/9/2011: 2nd read and placed on calendar; pending 3rd read and favorable from FTG
6/1/2011: Indefinitely postponed.
HB124 and SB111 are also covered under "Constitutional Reform & Constitutional Convention."
LWVAL is monitoring these bills.
HB242/SB363 - State income tax, federal deduction limited for individual taxpayers, state sales tax on food removed, Amendment 225 (Section 211.04, Recompiled Constitution of Alabama of 1901, as amended), repealed, const. amend.
Sponsor(s):
HB242 - Representatives Knight, Warren, England, Bandy, Hall, Givan, Newton (D), Moore (M), Forte, Melton, Howard, Grimsley, Bracy, McCampbell, McClammy, Lindsey, Hubbard (M), Colston, Beech, Mitchell, Boyd, Morrow, Coleman, Todd, Burdine, Robinson (J) and Robinson (O)
SB363 - Senators Sanders, Keahey, Figures, Irons, Bedford, Ross, Coleman, Fielding, Singleton, Smitherman, Beasley and Dunn
Summary/Synopsis: This bill would propose an amendment to the Constitution of Alabama of 1901, to repeal Amendment 225 of the Constitution of Alabama of 1901, now appearing as Section 211.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended; to limit the state income tax deduction for federal income taxes for individual taxpayers; to exempt sales of food and over-the-counter drugs from state sales tax; and to prohibit local governments from levying separate sales taxes only on the sale of food or over-the-counter drugs.
LWVAL Action and Justification: LWVAL is monitoring HB242 and SB363.
Bill Progress in Legislature:
HB242 - 3/10/2011: First Reading and referred to SB363 - 4/6/2011: 1st read and referred to
HB242 - Representatives Knight, Warren, England, Bandy, Hall, Givan, Newton (D), Moore (M), Forte, Melton, Howard, Grimsley, Bracy, McCampbell, McClammy, Lindsey, Hubbard (M), Colston, Beech, Mitchell, Boyd, Morrow, Coleman, Todd, Burdine, Robinson (J) and Robinson (O)
SB363 - Senators Sanders, Keahey, Figures, Irons, Bedford, Ross, Coleman, Fielding, Singleton, Smitherman, Beasley and Dunn
Summary/Synopsis: This bill would propose an amendment to the Constitution of Alabama of 1901, to repeal Amendment 225 of the Constitution of Alabama of 1901, now appearing as Section 211.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended; to limit the state income tax deduction for federal income taxes for individual taxpayers; to exempt sales of food and over-the-counter drugs from state sales tax; and to prohibit local governments from levying separate sales taxes only on the sale of food or over-the-counter drugs.
LWVAL Action and Justification: LWVAL is monitoring HB242 and SB363.
Bill Progress in Legislature:
HB242 - 3/10/2011: First Reading and referred to SB363 - 4/6/2011: 1st read and referred to
HB480 - State income tax, federal deduction limited for individual taxpayers, state sales tax on food removed, Amendment 225 (Section 211.04, Recompiled Constitution of Alabama of 1901, as amended), repealed, const. amend.
Sponsor(s): Representative Knight
Summary/Synopsis: Constitutional Amendment. The amendment would exempt sales of food and over-the-counter drugs from the state sales tax. Local governments would continue to levy sales taxes on food and over-the-counter drugs at the same rate collected for the local portion of the retail sales tax. Food is defined as 7 U.S.C. §2011, et seq., for the purposes of the federal Supplemental Nutrition Assistance Program, but should that definition no longer exist, the State Legislature would provide a definition by general law. Over-the-counter drugs means drugs that are sold without a prescription and that contain a label that identifies the product as a drug as required by 21 C.F.R. §201.66
LWVAL Action and Justification: LWVAL is monitoring HB480.
Bill Progress in Legislature: 4/7/11 - 1st Reading and referred to
Summary/Synopsis: Constitutional Amendment. The amendment would exempt sales of food and over-the-counter drugs from the state sales tax. Local governments would continue to levy sales taxes on food and over-the-counter drugs at the same rate collected for the local portion of the retail sales tax. Food is defined as 7 U.S.C. §2011, et seq., for the purposes of the federal Supplemental Nutrition Assistance Program, but should that definition no longer exist, the State Legislature would provide a definition by general law. Over-the-counter drugs means drugs that are sold without a prescription and that contain a label that identifies the product as a drug as required by 21 C.F.R. §201.66
LWVAL Action and Justification: LWVAL is monitoring HB480.
Bill Progress in Legislature: 4/7/11 - 1st Reading and referred to
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