Alabama Tax Legislative Summary: 2011 Regular Session

State and Local Tax Bulletin - Alabama Edition


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The Alabama Legislature adjourned sine die at midnight on June 9, with final passage of the two budgets and the remaining “Handshake with Alabama” bills, concluding what many are calling one of most productive legislative sessions in recent history. Several important economic development proposals designed to encourage job creation and attract foreign investment in Alabama crossed the finish line during the last two weeks of the session. Unfortunately, several Senate Democrats slowed the debate on the last day of the session, and thus several critical tax bills failed to cross the
finish line before the session adjourned, including HB 427, the Alabama Taxpayers’ Bill of Rights II/Alabama Tax Appeals Commission Act, and HB 548, the Gross Income Regulation Compromise; but we expect these proposals to be reintroduced next session, perhaps with amendments.

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