AL SB497 | 2015 | Regular Session

Status

Spectrum: Partisan Bill (Republican 1-0)
Status: Engrossed on May 28 2015 - 50% progression, died in chamber
Action: 2015-06-03 - Ways and Means Education first Amendment Offered
Text: Latest bill text (Introduced) [PDF]

Summary

Taxation, factor presence nexus standard based on business activity established for purpose of being subject to income taxation in the state, in state residence or domicile for individuals, businesses organized in state are subject to tax, nonresident individuals and businesses organized out of state that do business in the state are subject to state tax on income, Sec. 40-18-31.2 added

Tracking Information

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Title

Taxation, factor presence nexus standard based on business activity established for purpose of being subject to income taxation in the state, in state residence or domicile for individuals, businesses organized in state are subject to tax, nonresident individuals and businesses organized out of state that do business in the state are subject to state tax on income, Sec. 40-18-31.2 added

Sponsors


Roll Calls

2015-05-28 - Senate - Motion to Read a Third Time and Pass (Y: 28 N: 2 NV: 0 Abs: 5) [PASS]

History

DateChamberAction
2015-06-03HouseWays and Means Education first Amendment Offered
2015-06-03HousePending third reading on day 29 Favorable from Ways and Means Education with 1 amendment
2015-06-03HouseRead for the second time and placed on the calendar 1 amendment
2015-05-28HouseRead for the first time and referred to the House of Representatives committee on Ways and Means Education
2015-05-28SenateMotion to Read a Third Time and Pass adopted Roll Call 1264
2015-05-28SenateThird Reading Passed
2015-05-26SenateRead for the second time and placed on the calendar
2015-05-21SenateRead for the first time and referred to the Senate committee on Finance and Taxation General Fund

Subjects


Alabama State Sources


Bill Comments

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