Snow and ice may have interrupted the Legislature’s work for a few days in January, but progress continues to be made on issues important to Alabama small business owners. Here’s an update on where three key NFIB/AL issues stand.
Veterans Employment Act Tax Credit: Passed House
The Alabama House of Representatives unanimously passed HB 83, sponsored by Rep. Connie Rowe. Under the measure, small businesses who hire unemployed veterans will earn a $1,000 tax credit. To be eligible, the employers must hire veterans to work on a full-time basis and pay them $14 per hour.
Tax Rate Notification: On Senate Calendar
SB 111, sponsored by Sen. Paul Sanford, was passed unanimously by the County and Municipal Government Committee and will next be taken up by the full Senate. The legislation, which is recommended by the NFIB Tax Advisory Committee, would require that local taxing jurisdictions notify the Department of Revenue (DOR) 60 days in advance—up from 30—of implementing a tax change. Under the bill, taxpayers would also be given relief from liability for incorrect tax collections if the errors were made based on rate information provided by the DOR.
Alabama Administrative Procedures Act: Second Reading
SB 5, sponsored by Sen. Paul Sanford, was introduced during the 2017 legislative session, but died in committee. Now, it’s getting a second reading and is currently with the Governmental Affairs Committee. This measure is recommended by the NFIB Tax Advisory Committee, and would amend the Alabama Administrative Procedures Act to require state agencies to notify the Alabama Legislative Council that any proposed rule change is being litigated in court.
