AlabamaAlabama would exempt some National Guard training income from state tax
Beginning in 2027, Alabama National Guard members could exclude up to $5,000 of qualifying inactive-duty training income from state income tax through 2029.
What it does
Alabama National Guard members could exclude the first $5,000 of income from inactive-duty training from state income tax during 2027 through 2029.
Argument forThe exemption could reduce state income taxes for Guard members whose inactive-duty training income falls within the $5,000 limit.
Argument againstThe tax break may provide limited help because it covers only the first $5,000 and ends after the 2029 tax year.
More detail
Alabama would exempt up to $5,000 of qualifying inactive-duty training income from state income tax. The provision applies to members of the Alabama National Guard who receive payment for inactive-duty training. The exemption covers only the first $5,000 of taxable income from inactive-duty training. The training must be inactive-duty training described in 37 U.S.C. § 206. The exemption applies to income received from January 1, 2027, through December 31, 2029; the act itself takes effect October 1, 2026.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 17EnactedBecame Law
- Apr 8EnrolledTo Governor
- Apr 8Delivered to GovernorMinor
- Apr 8Signature Requested
- Apr 7Third Reading in Second House
- Vote recorded Third Reading in Second House. Result: pass.Upper
- Vote recorded Starnes Motion to Concur In and Adopt Senate Amendment - Adopted Roll Call 1254. Result: pass.Lower
- Vote recorded Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1209. Result: pass.Upper
- Vote recorded Jones motion to Adopt - Adopted Roll Call 1208. Result: pass.Upper
- Apr 7Finance and Taxation Education 1st Amendment Offered (Finance and Taxation Education)Minor
- Apr 7Jones motion to Adopt - Adopted Roll Call 1208Major
- Apr 7Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1209Passed Senate
- Apr 7Starnes Motion to Concur In and Adopt Senate Amendment - Adopted Roll Call 1254Major
- Apr 7Ready to Enroll
- Mar 5Read for the Second Time and placed on the Calendar (Finance and Taxation Education)Minor
- Mar 4Finance and Taxation Education 1st Amendment (Finance and Taxation Education)
- Mar 4Reported Out of Committee Second House
- Feb 10Third Reading in House of Origin
- Vote recorded Third Reading in House of Origin. Result: pass.Lower
- Vote recorded Motion to Read a Third Time and Pass - Adopted Roll Call 333. Result: pass.Lower
- Feb 10Motion to Read a Third Time and Pass - Adopted Roll Call 333Passed House
- Feb 10Read for the first time and referred to the Senate Committee on Finance and Taxation EducationMinor
- Feb 10Pending Committee Action in Second House (Finance and Taxation Education)
- Feb 5Read for the Second Time and placed on the Calendar (Ways and Means Education)Minor
- Feb 4Reported Out of Committee House of Origin
- Jan 29Read for the first time and referred to the House Committee on Ways and Means EducationMinor
- Jan 29Pending Committee Action in House of Origin (Ways and Means Education)Introduced
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