Amendment vs bill Amendment YV79N6-1 vs Enrolled

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HB175 ENROLLED OZQ3MM-3 By Representative Garrett RFD:
YV79N6-1 05/30/2023 LSA-F-KF KF 2023-2323 FTE Sub to HB175 FINANCE AND TAXATION EDUCATION SUBSTITUTE TO HB175 OFFERED BY SENATOR ORR 2 4 SYNOPSIS:
Ways and Means Education First Read:
This bill provides a one-time refundable income tax credit to each qualified taxpayer to partially offset the amount of sales taxes paid on groceries throughout the tax year.
21-Mar-23 2023 Regular Session Page 0 HB175 Enrolled Enrolled, An Act, 3 Relating to income taxes;
This bill provides that the Department of Revenue shall issue the one-time refundable credit which shall not be taxable for Alabama income tax purposes.
A BILL TO BE ENTITLED AN ACT Relating to income taxes;
In addition to any other transfers that may be provided by law, the state Comptroller shall direct from the Education Trust Fund to the Refundable Tax Credit Fund the amount needed to make the payments of the one-time refundable tax credit provided for in Section 2 of this act, as well as the amount necessary to offset the administrative cost for the implementation of this act to the Department of Revenue.
In addition to any other transfers that may be provided by law, the state Comptroller shall direct from the Education Trust Fund to the Refundable Tax Credit Fund the Page 1 amount needed to make the payments of the one-time refundable tax credit provided for in Section 2 of this act, as well as the amount necessary to offset the administrative cost for the implementation of this act to the Department of Revenue.
Page 1 HB175 Enrolled (1) A nonresident.
(1) A nonresident.
(c) The refundable income tax credit shall be electronically deposited into the bank account of the qualified taxpayer based on the appropriate information as indicated on the return for the taxable year that began on January 1, 2021;
(c) The refundable income tax credit shall be Page 2 electronically deposited into the bank account of the qualified taxpayer based on the appropriate information as indicated on the return for the taxable year that began on January 1, 2021;
The refundable income tax credit provided under this section shall not be subject to offset or debt collection against any Page 2 HB175 Enrolled liability.
The refundable income tax credit provided under this section shall not be subject to offset or debt collection against any liability.
In the event this act and Senate Bill 86 are both enacted during the 2023 Regular Session, the refundable income tax credit provided by this act shall prevail and the refundable income tax credit in Senate Bill 86 shall be inoperable.
In the event this act and Senate Bill 86 are both enacted during the 2023 Regular Session, the refundable income tax credit provided by this act shall prevail and the refundable income tax credit in Senate Bill 86 shall be Page 3 inoperable.
Page 3 HB175 Enrolled 76 78 80 ________________________________________________ Speaker of the House of Representatives 84 86 ________________________________________________ President and Presiding Officer of the Senate 89 House of Representatives 92 I hereby certify that the within Act originated in and was passed by the House 25-MAY-23, as amended.
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95 John Treadwell Clerk 98 Senate 01-Jun-23 Passed House 01-Jun-23 Concurred in Senate Amendment Page 4