HB 115 — Relating to individual income taxes; to amend Section 40-18-5, Code of Alabama 1975, to phase-in a reduction in the top tax rate from five percent to four and ninety-five hundredths percent.
Last action — On Third Reading in House of Origin
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✓Introduced
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2In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.
Summary
Taxation and revenue, individual income tax rate reduced
Bill Text
What changed in the latest version
88 added · 71 removedPlain-language change summary
The updated version of Bill HB 115 now proposes to gradually reduce Alabama's top individual income tax rate from five percent to 4.95 percent. This change is important because it represents a small but significant tax relief for individuals, potentially making it easier for residents to keep more of their earnings. The phase-in approach allows for a gradual implementation, providing a smoother transition for the state's budget and taxpayers.
HB115 INTRODUCEDENGROSSED G88O22-1G88O22-2 By Representative Garrett RFD:
21-Mar-23 Page 0 G88O22-1HB115 02/28/2023Engrossed KHF2 (F)SBS4 2023-8716 2A 4BILL SYNOPSIS:TO BE ENTITLED AN ACT Relating to individual income taxes;
Under existing law, Alabama levies an individual income tax at rates ranging from two percent on taxable income to a top rate of five percent on taxable income.
This bill would phase in a reduction in the top tax rate from five percent to four and ninety-five hundredths percent.
A BILL TO BE ENTITLED AN ACT Relating to individual income taxes;
Page 1 HB115 INTRODUCED a.
Page 1 HB115 Engrossed 1.
Five percent through tax year 2022.2022 2023.
Four and ninety-nine hundredths percent for tax year 2023.2023 2024.
Four and ninety-eight hundredths percent for tax year 2024.2024 2025.
Four and ninety-seven hundredths percent for tax year 2025.2025 2026.
Four and ninety-six hundredths percent for tax year 2026.2026 2027.
Four and ninety-five hundredths percent for tax year 2027 2028 and each tax year thereafter.
Five percent through tax year 2022.2022 2023.
Four and ninety-nine hundredths percent for tax year Page2023 22024. HB115 INTRODUCED 2023.
Four and ninety-eight hundredths percent for tax year 2024.2024 2025.
Four and ninety-seven hundredths percent for tax year 2025.2025 2026.
Four and ninety-six hundredths percent for tax year 2026.2026 2027.
Page 2 HB115 Engrossed 6.
Four and ninety-five hundredths percent for tax year 2027 2028 and each tax year thereafter.
Page 3 HB115 Engrossed House of Representatives Read for the first time and referred ................21-Mar-23 to the House of Representatives committee on Ways and Means Education Read for the second time and placed ................05-Apr-23 on the calendar:
amendment Read for the third time and passed ................06-Apr-23 as amended Yeas 105 Nays 0 Abstains 0 John Treadwell Clerk Page 4
Amendments
2 amendmentsClick Show changes on an amendment above to see how it modifies the bill.
Action History
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Referred to Committee
Sponsors
- Danny Garrett · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 139 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (139)
139 members have not signed on to this bill.
Show all 139 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 0 | 0 | 0 |
| R | 71 | 0 | 0 | 0 |
| D | 26 | 0 | 0 | 0 |
| Total | 102 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (102)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 0 | 0 | 0 |
| R | 71 | 0 | 0 | 0 |
| D | 26 | 0 | 0 | 0 |
| Total | 102 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (102)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 0 | 0 | 0 |
| R | 68 | 0 | 0 | 3 |
| D | 23 | 0 | 0 | 3 |
| Total | 96 | 0 | 0 | 6 |
| % of votes cast | 94% | 0% | 0% | 6% |
How each member voted (102)
Subjects
Frequently asked questions
- What does HB 115 do?
- Taxation and revenue, individual income tax rate reduced
- Who sponsors HB 115?
- HB 115 is sponsored by Danny Garrett (R).
- What is the current status of HB 115?
- This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track HB 115?
- Track HB 115 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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