Alabama Taxpayers’ Bill of Rights II – House Version Introduced

This Bulletin summarizes the landmark legislation – House Bill 427 – that was introduced last Thursday by Representative Paul DeMarco, and will be handled in the Senate by Ben Brooks of Mobile (SB 347), which reflects the work of members of the Alabama State Bar Tax Section, in cooperation with the Alabama Department of Revenue (“ADOR”) and members of the Alabama Society of CPAs (“ASCPA”), over the past several years. The bill incorporates the provisions of the proposed Alabama Tax Appeals Commission Act, which has been endorsed by several business groups in previous years. To date, the Alabama State Bar, the Business Association Tax Coalition, the Business Council of Alabama, the Alabama Retail Association, the ASCPA, the Birmingham Business Alliance, and the Council On State Taxation (“COST”) have endorsed this bill. The Legislative Fiscal Office has scored the bill as revenue neutral.