Bill Info and Details
Bill Details
| Subject | Taxation & Revenue |
|---|---|
| Title | Income tax, due date for electing pass-through to make election extended |
| Status | Enacted |
| Last Action | 4/26/2024 - House Enacted - 2024-113 |
| Committees | |
| First Read | 2/15/2024 |
| Companion | SB107 - Hovey |
| Date | Body | Matter | Amd/Sub | Committee | Vote |
|---|---|---|---|---|---|
4/26/2024 | House | Enacted | |||
4/18/2024 | House | Delivered to Governor | |||
4/18/2024 | Senate | Signature Requested | |||
4/18/2024 | House | Enrolled | |||
4/18/2024 | House | Ready to Enroll | |||
4/16/2024 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 563 | R 563 | ||
4/16/2024 | Senate | Third Reading in Second House | R 562 | ||
4/11/2024 | Senate | Read for the Second Time and placed on the Calendar | Finance and Taxation Education | ||
4/10/2024 | Senate | Reported Out of Committee Second House | |||
3/19/2024 | Senate | Pending Committee Action in Second House | Finance and Taxation Education | ||
3/19/2024 | Senate | Read for the first time and referred to the Senate Committee on Finance and Taxation Education | |||
3/19/2024 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 239 | R 239 | ||
3/19/2024 | House | Third Reading in House of Origin | R 238 | ||
3/6/2024 | House | Read for the Second Time and placed on the Calendar | Commerce and Small Business | ||
3/6/2024 | House | Reported Out of Committee House of Origin | |||
2/15/2024 | House | Pending Committee Action in House of Origin | Commerce and Small Business | ||
2/15/2024 | House | Read for the first time and referred to the House Committee on Commerce and Small Business |
Date
4/26/2024
Body
House
Matter
Enacted
Amd/Sub
Committee
Vote
Date
4/18/2024
Body
House
Matter
Delivered to Governor
Amd/Sub
Committee
Vote
Date
4/18/2024
Body
Senate
Matter
Signature Requested
Amd/Sub
Committee
Vote
Date
4/18/2024
Body
House
Matter
Enrolled
Amd/Sub
Committee
Vote
Date
4/18/2024
Body
House
Matter
Ready to Enroll
Amd/Sub
Committee
Vote
Date
4/16/2024
Body
Senate
Matter
Motion to Read a Third Time and Pass - Adopted Roll Call 563
Amd/Sub
Committee
Vote
R 563
Date
4/16/2024
Body
Senate
Matter
Third Reading in Second House
Amd/Sub
Committee
Vote
R 562
Date
4/11/2024
Body
Senate
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Finance and Taxation Education
Vote
Date
4/10/2024
Body
Senate
Matter
Reported Out of Committee Second House
Amd/Sub
Committee
Vote
Date
3/19/2024
Body
Senate
Matter
Pending Committee Action in Second House
Amd/Sub
Committee
Finance and Taxation Education
Vote
Date
3/19/2024
Body
Senate
Matter
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
Amd/Sub
Committee
Vote
Date
3/19/2024
Body
House
Matter
Motion to Read a Third Time and Pass - Adopted Roll Call 239
Amd/Sub
Committee
Vote
R 239
Date
3/19/2024
Body
House
Matter
Third Reading in House of Origin
Amd/Sub
Committee
Vote
R 238
Date
3/6/2024
Body
House
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Commerce and Small Business
Vote
Date
3/6/2024
Body
House
Matter
Reported Out of Committee House of Origin
Amd/Sub
Committee
Vote
Date
2/15/2024
Body
House
Matter
Pending Committee Action in House of Origin
Amd/Sub
Committee
Commerce and Small Business
Vote
Date
2/15/2024
Body
House
Matter
Read for the first time and referred to the House Committee on Commerce and Small Business
Amd/Sub
Committee
Vote
Act No.
2024-113Effective Date Certain
This act amends Section 40-18-24.4, Code of Alabama 1975, for tax years beginning on or after January 1, 2024, extend the due date for electing pass-through entities to submit the appropriate form to the Department of Revenue for the entity to be taxed as a pass-through entity to the same date that the applicable income tax returns are due, including any extensions.
Fiscal Notes
| Description |
|---|
Enacted |
Passed First Chamber |
Introduced |
Budget Isolation Resolutions
| BIR | Body | Date | Matter | Vote |
|---|---|---|---|---|
BIR381 | Senate | 4/16/2024 | Passed by Second House | R 562 |
BIR381 | House | 3/19/2024 | Passed by House of Origin | R 238 |
BIR
BIR381
Body
Senate
Date
4/16/2024
Matter
Passed by Second House
Vote
R 562
BIR
BIR381
Body
House
Date
3/19/2024
Matter
Passed by House of Origin
Vote
R 238