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LWVAL Action Priority Level II - Monitoring occurs; action dependent on opportunity and available resources.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.
Legend:
= LWVAL's support for the legislation. 
= LWVAL's opposition to the legislation.
= new bill activity; change from previous week's report such as new progress in the legislature and/or League action. Bill may be one newly added to the report. These updates are in green font.LWVAL has taken a position on this bill:
SB291 - Taxation, Sales, Use, and Lease Tax Simplification Task Force, established, members, duties
Sponsor(s): Senator Reed
Summary/Synopsis: This bill would create the Alabama Sales, Use, and Lease Tax Simplification Task Force, to study the issue of streamlining and simplifying the administration and remittance of sales, use, and lease taxes. This bill would also provide for the membership and purposes of the task force.
The Task Force’s members would include: (1) the Finance Director; (2) Revenue Commissioner; (3) Two state-licensed attorneys having specialization in tax law, one to be appointed by the Speaker of the House and one to be appointed by the President Pro Tem of the Senate; (4) Three executive officers appointed by the Speaker with one officer presiding over a small business employing 50 or fewer employees, one officer presiding over a medium-sized business employing between 51 and 250 employees, and one officer presiding over a corporation employing more than 250 employees; (5) Three executive officers appointed by the President Pro Tem, with one officer presiding over a small business employing 50 or fewer employees, one officer presiding over a medium-sized business employing between 51 and 250 employees, and one officer presiding over a corporation employing more than 250 employees; (6) Two members of the House of Representatives appointed by the Speaker; (7) Two members of the Senate appointed by the President Pro Tem; (8) Two citizens of the state appointed at-large, one the Speaker and one by the President Pro Tem; (9) One person appointed by the Alabama League of Municipalities; (10) One person appointed by the Association of County Commissions of Alabama; (11) One person appointed by the Association of Alabama Tax Administrators; (12) One person appointed by the Business Council of Alabama.
The Speaker and the President Pro Tem may, as necessary, appoint House and Senate staff members to provide assistance to the task force.
The membership of the task force must be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity of the state.
The task force, in all respects, shall be subject to the Alabama Open Meetings Act, shall complete its study and make a written report of its findings and suggestions to the Speaker and the President Pro Tem by the third legislative day of the 2013 Regular Session, at which time the task force shall stand dissolved.
League Action and Justification: LWVAL supports SB291. The LWVAL believes: “The state’s system of taxation should be broad, equitable and efficient for the taxpayers of the state.” The Task Force has the potential to make the tax system more efficient in the areas of its jurisdiction.
Bill Progress in Legislature: 02/09/2012: First reading and referred to the
Summary/Synopsis: This bill would create the Alabama Sales, Use, and Lease Tax Simplification Task Force, to study the issue of streamlining and simplifying the administration and remittance of sales, use, and lease taxes. This bill would also provide for the membership and purposes of the task force.
The Task Force’s members would include: (1) the Finance Director; (2) Revenue Commissioner; (3) Two state-licensed attorneys having specialization in tax law, one to be appointed by the Speaker of the House and one to be appointed by the President Pro Tem of the Senate; (4) Three executive officers appointed by the Speaker with one officer presiding over a small business employing 50 or fewer employees, one officer presiding over a medium-sized business employing between 51 and 250 employees, and one officer presiding over a corporation employing more than 250 employees; (5) Three executive officers appointed by the President Pro Tem, with one officer presiding over a small business employing 50 or fewer employees, one officer presiding over a medium-sized business employing between 51 and 250 employees, and one officer presiding over a corporation employing more than 250 employees; (6) Two members of the House of Representatives appointed by the Speaker; (7) Two members of the Senate appointed by the President Pro Tem; (8) Two citizens of the state appointed at-large, one the Speaker and one by the President Pro Tem; (9) One person appointed by the Alabama League of Municipalities; (10) One person appointed by the Association of County Commissions of Alabama; (11) One person appointed by the Association of Alabama Tax Administrators; (12) One person appointed by the Business Council of Alabama.
The Speaker and the President Pro Tem may, as necessary, appoint House and Senate staff members to provide assistance to the task force.
The membership of the task force must be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity of the state.
The task force, in all respects, shall be subject to the Alabama Open Meetings Act, shall complete its study and make a written report of its findings and suggestions to the Speaker and the President Pro Tem by the third legislative day of the 2013 Regular Session, at which time the task force shall stand dissolved.
League Action and Justification: LWVAL supports SB291. The LWVAL believes: “The state’s system of taxation should be broad, equitable and efficient for the taxpayers of the state.” The Task Force has the potential to make the tax system more efficient in the areas of its jurisdiction.
Bill Progress in Legislature: 02/09/2012: First reading and referred to the
LWVAL is monitoring these bills.
SB66 - 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): Senator Sanders
Summary/Synopsis: (Constitutional Amendment) 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 SB66. League supports removing the sales tax on food. Variations of the legislation have been introduced in previous years; the 2011 version did not advance beyond first reading in either house.
Bill Progress in Legislature: 2/7/2012: First reading and referred to
Summary/Synopsis: (Constitutional Amendment) 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 SB66. League supports removing the sales tax on food. Variations of the legislation have been introduced in previous years; the 2011 version did not advance beyond first reading in either house.
Bill Progress in Legislature: 2/7/2012: First reading and referred to
HB45 - 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) 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; and to exempt sales of food and over-the-counter drugs from state sales tax.
Local governments would continue to collect sales taxes on food and over-the-counter drugs at the same rate collected for the local portion of the retail sales tax.
League Action and Justification: LWVAL is monitoring HB45. League supports removing the sales tax on food. This legislation has been introduced in previous years and often undergoes extensive amendment, including versions similar to SB66 above.
Bill Progress in Legislature: 2/7/2012: First reading and referred to
Summary/Synopsis: (Constitutional Amendment) 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; and to exempt sales of food and over-the-counter drugs from state sales tax.
Local governments would continue to collect sales taxes on food and over-the-counter drugs at the same rate collected for the local portion of the retail sales tax.
League Action and Justification: LWVAL is monitoring HB45. League supports removing the sales tax on food. This legislation has been introduced in previous years and often undergoes extensive amendment, including versions similar to SB66 above.
Bill Progress in Legislature: 2/7/2012: First reading and referred to
HB389 - Taxation, certain industries sales and use tax exemption repealed, Secs. 40-23-4, 40-23-62 am'd
Sponsor(s): Representative Todd
Summary/Synopsis: Under existing law (Sections 40-23-4 and 40-23-62 of the Code of Alabama 1975,, certain industries are exempt from sales and use taxes. This bill would repeal those exemptions.
The few exemptions that would still be allowed are basically given to various state, county and local government entities, those exempted by the U.S. and Alabama Constitutions, prescription medications for those 65 years of age and older.
League Action and Justification: LWVAL is monitoring HB389. The LWVAL believes: “sales tax exemptions that are designed to benefit specific groups should be reduced.” However, it also supports the continued elimination of the sales tax on prescription drugs regardless of the age of the one filling the prescription.”
Bill Progress in Legislature: 02/23/2012: First reading and referred to
Summary/Synopsis: Under existing law (Sections 40-23-4 and 40-23-62 of the Code of Alabama 1975,, certain industries are exempt from sales and use taxes. This bill would repeal those exemptions.
The few exemptions that would still be allowed are basically given to various state, county and local government entities, those exempted by the U.S. and Alabama Constitutions, prescription medications for those 65 years of age and older.
League Action and Justification: LWVAL is monitoring HB389. The LWVAL believes: “sales tax exemptions that are designed to benefit specific groups should be reduced.” However, it also supports the continued elimination of the sales tax on prescription drugs regardless of the age of the one filling the prescription.”
Bill Progress in Legislature: 02/23/2012: First reading and referred to
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