Alabama Society of Certified Public Accountants

Bill Tracking Report May 15, 2015 2015 Regular Session/Alabama Legislature

ALABAMA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS

Client Bill Synopsis HB4 By Representative Butler HB4 - Read for RFD Judiciary the first time Rd 1 03-MAR-15 and referred to SYNOPSIS: Under existing law, a person, firm, or corporation who is not a regularly licensed attorney is prohibited ASCPA the House of from practicing law. This bill would allow a person who is the sole shareholder of a corporation, sole owner of a Representatives business entity, or a member of a limited liability company with five or less members to appear in a court of law on committee on behalf of that entity. Judiciary

HB5 By Representatives Chesteen, Lee, Clouse, Moore (B), Brown and Patterson RFD Education Policy Rd 1 03-MAR-15 SYNOPSIS: Under existing law, the Flexible School Calendar Act of 2012 requires each local board of education to establish an academic school calendar, beginning with the 2012-2013 school year and ending with the last day of the third month of the 2013-2014 school year, with the first day of instruction for students no earlier than the Monday two calendar weeks before Labor Day, unless August 31 is a Monday, then on Monday, August 17, and the last day of instruction for students shall be no later than the Friday immediately before Memorial Day. This bill would HB5 - Pending remove the temporary academic school calendar parameters provided for the 2013-2014 school year and would third reading allow each local board of education to provide the required 180 full instructional days based on an hourly equivalent on day 18 ASCPA of no less than 1080 instructional hours. Amendment 621 of the Constitution of Alabama of 1901, now appearing as Favorable from Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a Education and general law whose purpose or effect would be to require a new or increased expenditure of local funds from Youth Affairs becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose. The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

HB19 By Representative Williams (JD) RFD Ways and Means General Fund HB19 - Rd 1 03-MAR-15 Forwarded to SYNOPSIS: Under existing law, an eligible individual who is unemployed or partially unemployed in any week Governor on ASCPA shall be paid an amount equal to his or her weekly benefit amount that is reduced by any wages payable to the May 5, 2015 at individual for that week in excess of $15. This bill would alter the formula for calculating the individual weekly 4:47 p.m. on benefit payment, providing that an eligible individual who is unemployed or partially unemployed in any week shall May 5, 2015. be paid an amount equal to his or her weekly benefit amount reduced by any wages payable to the individual for that week in excess of one third of the weekly benefit amount.

1 HB26 By Representative Johnson (R) RFD State Government Rd 1 03-MAR-15 HB26 - SYNOPSIS: Under existing law, when a used automotive part or vehicle is taken as a credit on a new or rebuilt part Pending third or a vehicle, sales tax is due on the net difference in price, or when the used automotive part or core is later returned, reading on day ASCPA the purchaser is generally refunded the value of the returned used part or core plus any sales tax originally paid. 5 Favorable However, by exception in the law, when a used automotive battery is taken as a credit on a new battery, this from State provision does not apply and sales tax is due on the full purchase price of the new battery without regard to any Government credit for the return of the old battery. This bill would delete the above exception on the trade-in of a used automotive battery for a new battery. The sales tax due would be based on the net price of a new automotive battery less any credit for return of the old battery.

HB42 By Representative Melton RFD Commerce and Small Business HB42 - Read Rd 1 03-MAR-15 for the first SYNOPSIS: Currently, Alabama does not have a state minimum wage law. This bill would propose a constitutional time and amendment to increase the state minimum wage to $9.80 per hour in three steps ending January 1, 2018. This bill referred to the would provide that tipped employees' wages may not fall 30 percent of the minimum wage at any time. The bill ASCPA House of would provide for an increase commencing on January 1, 2020, and every three years thereafter based on the Representatives Consumer Price Index for the July 1st of the year preceding the year of the increase. The bill would require the State committee on Finance Director to notify the Alabama Department of Labor in writing between October 1 and October 15 each Commerce and year preceding a wage adjustment of the percentage to be used for the cost-of-living adjustment for the next three Small Business calendar years. This bill would require the Alabama Department of Labor to post any change in the state minimum wage on its website which shall serve as notice to each employer of this state.

HB47 By Representative England RFD Public Safety and Homeland Security Rd 1 03-MAR-15 SYNOPSIS: Under existing law, a person is prohibited from carrying a pistol on his or her person or on private property not under his or her control without a pistol permit or consent of the owner or legal possessor of the premises. This bill would make a violation of this provision a Class C misdemeanor. Under existing law, a person may not knowingly possess or carry a firearm in certain locations. This bill would prohibit a person from knowingly possessing or carrying a firearm at a polling place and would create criminal penalties for carrying a firearm in HB47 - Read certain buildings and facilities with limited access. Under existing law, a person convicted of a crime of violence for the first may not own a pistol or have one in his or her possession. This bill would expand this prohibition to include all time and firearms and would also prohibit a person convicted of domestic violence or who is restricted from having contact referred to the with another individual pursuant to a court order from owning or possessing a firearm. Under existing law, a person ASCPA Senate who is a drug addict or a habitual drunkard may not own or possess a pistol. This bill would expand this prohibition committee on to include all firearms and would prohibit a person of unsound mind, as defined by this bill, from owning or Governmental possessing a firearm. Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of Affairs the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose. The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

2 HB54 By Representative Poole RFD Commerce and Small Business Rd 1 03-MAR-15 HB54 - SYNOPSIS: Under existing law, the Alabama Limited Liability Company Law of 2014, provides for the formation ASCPA Enrolled of limited liability companies. This bill would clarify that the law of the state in which a foreign limited liability company is formed governs the internal affairs of that entity. This bill would clarify that, under normal circumstances, the liability of a member of a limited liability company for wrongful distributions is limited to the amount of the distributions received. This bill would also make technical corrections in cross references.

HB57 By Representative Beech RFD Economic Development and Tourism Rd 1 03-MAR-15 HB57 - SYNOPSIS: The Alabama Veterans and Rural Jobs Act would add provisions to the Alabama Jobs Act. For Forwarded to ASCPA companies receiving the Jobs Act Incentives that employ veterans as at least 12 percent of their workforce, the Executive companies would receive an additional jobs credit of 0.5 percent of wages paid to veterans. For companies locating Department in rural counties, the minimum new jobs requirement would be lowered, the jobs credit would be 4 percent, and, in certain cases, the investment credit would be available for an additional 5 years. The bill would allow the State Industrial Development Authority to make loans for site preparation in rural counties. A $20 million fund would be established. HB58 By Representative Baker RFD Economic Development and Tourism Rd 1 03-MAR-15 SYNOPSIS: This bill would enact the Alabama Jobs Act, to authorize and provide for incentives to certain businesses that create new jobs in Alabama. The incentives would require a project agreement with the state and HB58 - would only be available upon a determination that the economic benefits of the incentives would be more than the ASCPA Assigned Act cost of the incentives. The incentives created by this act would include a jobs credit for qualifying business projects No. 2015-27. that create new jobs in an amount of 3 percent of the company’s previous year’s wages paid to the new employees, and an investment credit of 1.5 percent of an eligible capital investment for a period of 10 years. The bill would repeal various incentives currently offered to companies, including the capital credit. The bill would require clawbacks. The bill would only allow the incentives to be offered to companies meeting certain criteria. The bill would also establish an advisory committee on economic incentives.

HB59 By Representative Lee RFD Economic Development and Tourism Rd 1 03-MAR-15 SYNOPSIS: The Alabama Reinvestment and Abatements Act would create incentives to encourage capital HB59 - reinvestment by businesses in Alabama into their current operations, and would grant additional authority to abate Delivered to noneducational ad valorem taxes. The bill would create reinvestment incentives to help ensure that companies Governor at currently operating in Alabama would not close or move. For certain properties that are refurbished, upgraded, or ASCPA 1:11 p.m. on placed back in service, abatements of certain construction related transaction taxes and certain noneducational ad March 19, valorem taxes would be available, companies could receive a rebate of incremental increases in utility taxes, and 2015. AIDT worker training would be available. The bill would also allow for abatements of state ad valorem taxes and local noneducational property taxes to be granted for up to 20 years, an additional 10 years over current state law. Businesses or business activities eligible to receive abatements would also be amended to reflect consistency with other incentive programs authorized by state law.

3 HB66 By Representative Morrow RFD Boards, Agencies and Commissions HB66 - Rd 1 03-MAR-15 Pending third SYNOPSIS: Under existing law, and among other qualifications, a certificate of certified public accountancy may reading on day be issued to an individual who is a United States citizen, is legally present in the United States, or has duly declared ASCPA 14 Favorable his or her intent to become a citizen. This bill would remove the provision allowing certification if the individual from declares his or her intent to become a citizen. Also under existing law, in order to be eligible to sit for the uniform Governmental CPA examination, a person must have completed a total of 150 semester hours or 225 quarter hours of education, Affairs including a baccalaureate degree at a regionally accredited college or university. This bill would reduce the semester and quarter hours required to 120 and 180, respectively, effective January 1, 2016.

HB110 By Representative Williams (JD) HB110 - RFD Judiciary Pending third Rd 1 03-MAR-15 reading on day SYNOPSIS: This bill would provide that a manufacturer is not liable, under any theory of liability, for damages ASCPA 13 Favorable resulting from a product not designed, manufactured, sold, or leased by the manufacturer. This bill would also from Judiciary provide that if a manufacturer's design is copied without express authorization, the manufacturer is not subject to with 1 liability for personal injury, death, or property damage caused by the manufacturer's product even if use of the amendment design is foreseeable.

HB121 HB121 - By Representative Lee Pending third RFD State Government reading on day Rd 1 03-MAR-15 9 Favorable SYNOPSIS: Under existing law, subject to certain limitations, the state, any municipality or county, and other ASCPA from State entities organized by or under the control of the state, municipalities, and counties are authorized to exercise the Government power of eminent domain to condemn property. This bill would prohibit the state, municipalities and counties, and with 1 entities organized thereunder, from using the power of eminent domain to acquire mortgages or deeds of trust. amendment

HB142 By Representative Hill (M) HB142 - Read RFD Ways and Means Education for the first Rd 1 05-MAR-15 time and SYNOPSIS: Under current law, each entity, subject to the Alabama corporate income tax, is required to file a referred to the separate return and calculate the income tax on its separately accounted for taxable income, regardless whether the House of ASCPA entity is part of a larger business that consists of an affiliated group of entities. This filing method allows large Representatives corporate taxpayers to take advantage of tax planning options to shift income to other entities within the affiliated committee on group located in tax favorable states. Most large corporate businesses consist of a parent corporation and a number Ways and of corporate subsidiaries. This bill would amend the corporate income tax law to require the operations of all related Means entities, involved in a unitary business, file one corporate income tax return on a combined basis, known as Education combined reporting.

HB147 By Representatives Clarke, Bracy, Sessions, Williams (JW), Drummond, Buskey, Pringle, Wilcox and Gaston RFD Commerce and Small Business HB147 - Read Rd 1 05-MAR-15 for the first SYNOPSIS: This bill would create a program through which small businesses that suffer loss during a disaster could time and apply for short-term financial assistance when the Governor issues a disaster declaration until the small business referred to the receives alternate financing or insurance proceeds. This bill would provide that the program would be administered ASCPA House of by the Department of Commerce and the State Industrial Development Authority. This bill would establish Representatives requirements for a small business to receive financial assistance under the program and would specify a minimum committee on and maximum amount for loans made under the program. This bill would authorize the authority to obtain a line of Commerce and credit from an approved lender for the purpose of implementing the program. This bill would specify the full faith, Small Business credit, and resources of the state would be pledged as security for repayment of the line of credit.

4 HB153 By Representative Poole HB153 - Read RFD Ways and Means Education for the first Rd 1 05-MAR-15 time and SYNOPSIS: This bill would amend Sections 40-23-61, 40-23-85 and 40-23-174, Code of Alabama 1975 to provide referred to the further for the distribution of use tax funds. House of ASCPA Representatives committee on Ways and Means Education

HB160 By Representatives Pringle, McMillan, Sessions, Gaston and Williams (JW) RFD Financial Services Rd 1 05-MAR-15 SYNOPSIS: This bill would regulate the providing of money or credit to a consumer pursuant to an agreement under which the consumer is not prohibited from using the money or credit for a purpose other than prosecuting a dispute, and under which repayment of the money or credit is conditioned upon the consumer's recovery of money in a dispute or where recourse against the consumer by the person providing the money or credit is limited exclusively or primarily to the amount recovered by the consumer in a dispute. This bill would define provider of money or credit as a consumer lawsuit lender. This bill would provide that each provision of money or credit would be deemed to be a consumer loan and the maximum finance charge on the loan would be as provided in this bill, regardless of the amount of the loan or credit provided. This bill would require each consumer lawsuit lender to HB160 - obtain a license under Section 5-19-22 of the Code of Alabama 1975. This bill would provide that the lender would Pending third be subject to Sections 5-19-16, 5-19-19, 5-19-23, 5-19-24, 5-19-25, and 5-19-26, Code of Alabama 1975. This bill reading on day ASCPA would allow the Superintendent of Banks of the State Banking Department to issue regulations and interpretations 21 Favorable under the act. This bill would provide that criminal penalties be provided for willful violation of the maximum from Banking finance charge provision or the requirement that the consumer lawsuit lender must obtain a license. Amendment 621 and Insurance of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose. The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

HB181 By Representatives Givan, Forte, Beckman, Robinson, Jones, McClammy and England RFD Judiciary Rd 1 05-MAR-15 HB181 - Read SYNOPSIS: Alabama has long recognized a common law right of publicity or the ability to exercise appropriate for the first commercial control over one's name or likeness as a component of the tort of invasion of privacy. This bill would time and create the Alabama Right of Publicity Act. This bill would statutorily define this right, the elements and scope of referred to the liability for its infringement, define the remedies available, and set forth defenses. This bill would provide that there ASCPA House of is a right of publicity in any indicia of identity of every person which endures for the life of the person and for 55 Representatives years after death, the right being freely transferable and descendible. This bill would further provide for liability for committee on persons who wrongfully use another person's indicia of identity whether or not for profit. This bill would provide for Judiciary defenses from liability under certain circumstances. This bill would provide that a person who establishes by substantial evidence that his or her right of publicity has been violated would be entitled to statutory damages in the amount of $5,000, or actual damages at his or her election, and any other damages available under law.

5 HB210 By Representative Ball RFD Internal Affairs HB210 - Rd 1 10-MAR-15 Pending third SYNOPSIS: Under existing law, the Joint Committee on Administrative Regulation Review consists of the reading on day members of the Legislative Council. The committee is required to review rules proposed to be adopted under the ASCPA 23 Favorable Administrative Procedure Act. The committee may disapprove a rule which disapproval must be sustained by the from adoption of a joint resolution at the next regular session of the Legislature or the rule becomes effective upon Governmental adjournment of that regular session. This bill would provide that the disapproval of a rule may be appealed to the Affairs Lieutenant Governor and establish a procedure therefor. The bill would also extend the time rules generally become effective from 35 days after filing the certified rule to 45 days after filing and allows the committee to extend that period to 60 days if it determines a business economic impact statement is required for the rule.

HB214 By Representatives Gaston, Buskey, McMillan, Boothe, Poole, Garrett, Collins, Todd, Tuggle, Chesteen, Henry, Rogers, Williams (P), Ford and Baker HB214 - RFD Ways and Means Education ASCPA Engrossed Rd 1 10-MAR-15 SYNOPSIS: This bill would authorize a seven-year extension of the tax credit against the tax liability of certain taxpayers for the substantial rehabilitation of qualified structures.

HB222 By Representative Nordgren RFD Judiciary HB222 - Rd 1 10-MAR-15 Pending third SYNOPSIS: Under existing law, an employer who willfully fails or refuses to withhold or pay the amounts as ASCPA reading on day ordered may be held to be in contempt of court, or personally liable to the obligee for failure to answer or 19 Favorable withhold. This bill would provide that an employer who pays his or her employee's wages in a manner intending to from Judiciary protect the wages of his or her employee from being garnished or withheld for the purpose of the collection of child support payment owed by the employee shall be personally liable for the child support that could have been garnished or withheld. HB240 HB240 - By Representatives Johnson (K), Collins, Henry, Harbison and Pettus Pending third RFD Ways and Means Education reading on day Rd 1 11-MAR-15 ASCPA 8 Favorable SYNOPSIS: Under current law, an employer is not required to withhold income taxes from an employee's wages if from Ways and the employee has furnished the employer a withholding exemption certificate certifying that the employee: (1) Means incurred no income tax liability for the preceding tax year and (2) anticipates that he or she will not incur a tax Education liability for income tax imposed for the current year. This bill would amend current law to repeal the total exemption from withholding. HB269 By Representatives Faulkner, Hill (J), Wadsworth, South, Weaver, Rowe, Fridy, Hill (M), McCutcheon, Gaston, HB269 - Drake, Carns, Garrett, Clouse and Mooney Pending third RFD Judiciary reading on day Rd 1 12-MAR-15 19 Favorable SYNOPSIS: Under current law, the primary remedy against asset dissipation has traditionally been an "in rem" ASCPA from Judiciary order prohibiting the transfer of specific assets. Such prejudgment attachments are based in equity and require with 1 particularized showings of fraud. This bill would enact the Alabama Uniform Asset-Preservation Orders Act. The substitute and 1 bill would create a process for the issuance of asset preservation orders, which are in personam orders that prevent amendment the dissipation of assets of parties to a civil action and imposing collateral restraint on nonparties such as the party's bank, in order to preserve assets from dissipation, pending judgment.

6 HB326 By Representatives Wilcox, Hubbard, Williams (JW), Greer, Sessions, Pringle, Ainsworth, McCutcheon, Johnson (K), Faust, Boothe, Davis, Henry, Harbison, Hill (M), Hammon, Clouse, Polizos, Moore (B), Beckman, McMillan, Holmes (M), Martin, Hill (J), Wingo, Fincher, Drake, Gaston, Sanderford, Patterson and Baker RFD State Government HB326 - Read Rd 1 19-MAR-15 for the first SYNOPSIS: The bill would protect employers from intimidating tactics relating to lawful rights of employers. The time and bill would also prohibit mass pickets and demonstrations that interfere with access to businesses and homes and referred to the would provide misdemeanor punishment for violators. Amendment 621 of the Constitution of Alabama of 1901, ASCPA House of now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, Representatives prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds committee on from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes State within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates Government funds, or provides a local source of revenue, to the entity for the purpose. The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

HB329 By Representative Henry HB329 - Read RFD Judiciary for the first Rd 1 19-MAR-15 time and SYNOPSIS: The commencement of a civil action on legal services liability has limits set by law. This bill would referred to the ASCPA delete a four-year limit. House of Representatives committee on Judiciary

HB352 - HB352 Judiciary By Representative England ASCPA second RFD Judiciary Amendment Rd 1 31-MAR-15 Offered SYNOPSIS: This bill would clarify the proper use and enforcement of restrictive covenants in contracts. HB364 By Representative Hall HB364 - Read RFD State Government for the first Rd 1 31-MAR-15 time and SYNOPSIS: Under existing law, there is no specific statute or rule that prohibits wage differentials between referred to the minorities and non-minorities who are performing the same job. This bill would establish the Equal Pay Remedies ASCPA House of and Enforcement Act. The bill would express certain legislative findings regarding wage differentials between Representatives males, females, minorities, and non-minorities. The bill would create the Equal Pay Commission to study wage committee on disparities and report its findings and recommendations to the Speaker of the House of Representatives for State transmission to the Governor and the Legislature. Government

HB384 165003-1 HB384 - Read By Representatives Bracy, Williams (JW), Buskey, Drummond and for the first Clarke (N & P) time and RFD: Mobile County Legislation referred to the First Read: 02-APR-15 ASCPA House of SYNOPSIS: Relating to Mobile County; to establish a minimum Representatives wage for Mobile County, and to provide a civil action for a violation of this act if an employer fails to pay minimum committee on Mobile County wage. Legislation

7 HB455 By Representatives Lindsey and Scott HB455 - Read RFD Ways and Means Education for the first Rd 1 09-APR-15 time and SYNOPSIS: This bill defines unitary business and requires taxpayers who are part of a unitary business to use a referred to the combined report to determine their Alabama taxable income. House of ASCPA Representatives committee on Ways and Means Education

HB466 By Representatives Scott and Knight HB466 - Read RFD Ways and Means Education for the first Rd 1 09-APR-15 time and SYNOPSIS: This bill would establish a factor presence nexus standard for business activity for purposes of income referred to the tax. House of ASCPA Representatives committee on Ways and Means Education

HB475 By Representatives Knight, Scott, Robinson, Rogers and Moore (M) HB475 - Read RFD Ways and Means Education for the first Rd 1 09-APR-15 time and SYNOPSIS: Under an existing provision of the Constitution of Alabama of 1901, individual taxpayers are allowed referred to the to deduct the amount of federal income taxes paid or accrued in determining income subject to the state income House of ASCPA tax. This bill would propose an amendment to the Constitution of Alabama of 1901, to repeal Amendment 225, now Representatives appearing as Section 211.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, committee on which allows the deduction of federal income taxes by individual taxpayers subject to state income tax. Ways and Means Education

HB476 By Representatives Knight, Scott, Robinson and Rogers HB476 - Read RFD Ways and Means Education for the first Rd 1 09-APR-15 time and SYNOPSIS: Under current law, the state levies an income tax upon all residents of the state and upon all referred to the nonresidents who receive income from Alabama sources. Taxpayers are allowed standard deductions and personal House of ASCPA exemptions in computing income subject to the tax. This bill proposes the Alabama Individual Income Tax Reform Representatives Act of 2015. This bill, which would be contingent upon the ratification of a constitutional amendment to repeal the committee on deduction of federal income tax payments on Alabama income tax returns, would increase the standard deductions Ways and and personal exemptions allowed for Alabama income tax purposes to the amounts allowed for federal income tax Means purposes. This bill also creates a state earned income tax credit. Education

8 HB477 By Representatives Knight, Scott, Rogers and Moore (M) RFD Ways and Means General Fund HB477 - Read Rd 1 09-APR-15 for the first SYNOPSIS: Currently, the state levies a 6.5 mill annual ad valorem tax on the assessed value of taxable property in time and the state. This bill would propose a constitutional amendment to levy an additional one mill annual state ad valorem referred to the tax. The net proceeds of the additional levy would be distributed to the State General Fund. House of ASCPA Representatives committee on Ways and Means General Fund

HB478 By Representatives Knight, Scott and Rogers RFD Ways and Means General Fund HB478 - Read Rd 1 09-APR-15 for the first SYNOPSIS: This bill would propose an amendment to the Constitution of Alabama of 1901, to repeal all provisions time and of law which allow the deduction of federal income taxes by individual taxpayers subject to state income tax, referred to the including specifically Amendment 225 of the Constitution of Alabama of 1901, now appearing as Section 211.04 of House of ASCPA the Official Recompilation of the Constitution of Alabama of 1901, as amended; and to exempt sales of food and Representatives over-the-counter drugs from state sales tax. committee on Ways and Means General Fund

HB495 By Representatives Mooney, Henry, Hubbard, Hill (M), Fridy, Drake, Carns, Wingo, Holmes (M) and Beech HB495 - Read RFD State Government for the first Rd 1 14-APR-15 time and SYNOPSIS: The bill would further specify Alabama's status as a right to work state. referred to the ASCPA House of Representatives committee on State Government

HB501 164426-2 By Representatives Carns, Drake and Garrett (N & P) RFD: Jefferson County Legislation First Read: 16-APR-15 HB501 - Acted SYNOPSIS: Relating to Jefferson County; to amend Act 2012-196 on by Jefferson of the 2012 Regular Session (Acts 2012, p. 325), as amended by ASCPA County Act 2014-7 of the 2014 Regular Session, authorizing the Legislation as designated city officers or employees of cities in the county Favorable to issue motor vehicle registrations; to specify the collection and retention of issuance fees; to specify the deduction and retention of commissions on the collection of certain taxes; and to provide for retroactive effect.

9 HB505 By Representatives Williams (JW), Sessions, Wilcox, Bracy, Pettus, Hubbard, Shiver, Scott, Martin, Alexander, Chesteen, Lee, Faust, Moore (B), Weaver, Fridy, Rowe, Wood, Whorton (R), Ledbetter, Farley, Williams (JD), Collins and Nordgren HB505 - Read RFD Judiciary for the first Rd 1 16-APR-15 time and SYNOPSIS: Under existing law, penalties may be assessed against a person who brings certain types of legal referred to the proceedings that are determined to be frivolous, unfounded, or without substantial justification. This bill would ASCPA House of provide that reasonable attorney fees and costs may be assessed against an attorney or litigant in a civil action if the Representatives court finds at any time during the proceedings or upon judgment that a complaint, claim, counterclaim, cross-claim, committee on motion, pretrial application, affidavit, or other pleading, or any portion thereof, of the litigant or attorney was Judiciary frivolous. This bill would, in appropriate cases, allow the court to order non-monetary sanctions. This bill would require a 21-day notice to a party to withdraw or modify the inappropriate pleading before a formal motion for sanction for frivolous pleadings could be filed with the court.

HB506 By Representative Bracy RFD Commerce and Small Business Rd 1 16-APR-15 SYNOPSIS: Under existing law, an individual is disqualified for total or partial unemployment compensation if he or she received or has been determined eligible to receive governmental or other pension, retirement or retired pay, annuity, or similar periodic payment that is based upon the individual's previous work; provided, however, that for weeks of unemployment beginning on or after April 26, 1982, the amount of benefits payable to an individual for any week which begins in a period during which the disqualification provision applies, the amount payable to the HB506 - Read individual is reduced by an amount equal to the periodic payment only if the payment is made under a plan for the first maintained or contributed to by a base period employer. Under existing law, if, in accordance with the pension time and ASCPA payment provision, any individual is awarded pension payments retroactively covering a period during which he or referred to the she received unemployment benefits, the retroactive payments shall constitute disqualification and any benefits paid Senate during the period shall be recovered. This bill would clarify that the amount of benefits payable to an individual committee on under these circumstances shall be reduced only if the payment is made under a plan that is maintained or contributed to by a base period employer, 100 percent employer-financed, and not contributed to by the worker. This bill would clarify that any pension payments retroactively awarded to an individual would constitute disqualification and require recovery of any benefits paid during the disqualification period only if the pension payments were made under a plan that is maintained or contributed to by a base period employer, 100 percent employer-financed, and not contributed to by the worker.

HB572 By Representative Todd HB572 - RFD Ways and Means General Fund Pending third Rd 1 30-APR-15 reading on day SYNOPSIS: Currently, the State of Alabama levies a tax on various tobacco products. This bill would increase the 21 Favorable ASCPA tax on cigarettes from $.425 a pack to $.675 a pack and provide for its distribution. from Ways and Means General Fund with 1 amendment

10 HB581 By Representative Beech RFD Ways and Means General Fund Rd 1 30-APR-15 SYNOPSIS: Under current law, all entities doing business or registered to do business in Alabama, have an annual filing obligation for Business Privilege Tax. The Business Privilege Tax is calculated based on an entity’s net worth, apportioned to Alabama. There is a minimum of $100 Business Privilege Tax imposed annually on all entities subject to this tax. Currently, most taxpayers have an annual maximum Business Privilege Tax due of $15,000. The Business Privilege Tax rate is determined by the taxpayer’s federal taxable income, apportioned to Alabama. In HB581 - addition, under current law, the Business Privilege Tax due date for financial institutions is March 15. The Alabama Pending third Excise Tax return filed by financial institutions is due April 15. Taxpayers often need to extend the filing date of the reading on day Business Privilege Tax in order to have complete information not available until the financial institution Excise Tax ASCPA 21 Favorable return is completed. All other entity types have corresponding due dates for both the Business Privilege Tax and the from Ways and Alabama Income Tax return. This bill will increase the annual maximum amount of Business Privilege Tax due Means General from $15,000 to $22,000. In addition, this bill updates the tax rate schedule to eliminate the .00025 tax rate. The Fund Business Privilege Tax rate will now be determined based on the taxpayer’s amount of Alabama taxable net worth. Taxpayers that have less than $10,000 in Alabama taxable net worth will be relieved from their Business Privilege Tax filing obligation. This bill amends the Business Privilege Tax due date for taxpayer’s subject to the financial institution Excise Tax from March 15 to April 15, to provide for corresponding tax return due dates for financial institutions. In addition, Section 12 of Act 99-665, as amended by Act 2000-705, is codified by this bill as part of Section 40-14A-22. Other technical corrections from these acts are also codified by this bill.

HB615 By Representatives England, Melton and Hall HB615 - Read RFD Judiciary for the first Rd 1 05-MAY-15 time and SYNOPSIS: This bill would provide that the right of a person to be free from discrimination because of race, color, referred to the ASCPA religion, national origin, sex, sexual orientation, gender identity, disability, or familial status is a civil right and House of would provide remedies for violations. Representatives committee on Judiciary

HB626 By Representative Carns HB626 - Read RFD Judiciary for the first Rd 1 07-MAY-15 time and SYNOPSIS: Currently, title to land may be acquired by adverse possession based on statutory adverse possession or referred to the ASCPA based on the common law doctrine of adverse possession by prescription. This bill would provide that use of real House of property made pursuant to licenses, servitudes, implication, or created expressly by implication, or by necessity may Representatives not be construed as adverse to the interest of the owner of the real property. committee on Judiciary

HB634 By Representative Hill (M) HB634 - Read RFD Judiciary for the first Rd 1 07-MAY-15 time and SYNOPSIS: This bill would specify that wages, salaries, or other compensation of a resident are not personal referred to the ASCPA property for the purposes of exemption from garnishment, levy, sale under execution, or other process for the House of collection of debt. Representatives committee on Judiciary

11 HB641 By Representative Johnson (K) HB641 - Read RFD State Government for the first Rd 1 07-MAY-15 time and SYNOPSIS: Under existing law, only corporations, limited liability partnerships, and professional associations are referred to the required to file any annual reports to stay active. This bill would require all filing entities and foreign filing entities ASCPA House of to file an annual report to assist the state in determining which filing entities and foreign filing entities are active and Representatives which may need to be cancelled or revoked through an administrative dissolution process. This bill would allow the committee on Secretary of State, after proper notice, to administratively dissolve entities which are no longer active and have not State complied with filing an annual report. Existing law also provides a schedule of fees for annual reports for Government corporations, limited liability partnerships, and professional associations. This bill would make the fee schedule consistent between those business entities.

HB656 By Representatives Ainsworth, Mooney, Farley, Holmes (M), Moore (B), Butler, Henry, Williams (P) and Williams HB656 - Read (JW) for the first RFD Ways and Means Education time and Rd 1 12-MAY-15 referred to the SYNOPSIS: This bill provides for the establishment of the Alabama Recurring Revenue Fund and provides for the House of ASCPA distribution of the proceeds of the recurring revenue sources of the Education Trust Fund and the State General Fund Representatives initially into this fund to be allocated to the Education Trust Fund and the State General Fund based upon the committee on percentages established in this bill. Ways and Means Education

HB657 By Representative Ball HB657 - Read RFD Judiciary for the first Rd 1 12-MAY-15 time and SYNOPSIS: This bill would prohibit state employers from discriminating against any person on the basis of his or referred to the ASCPA her race, color, religion, national origin, ethnicity, sex, disability, age, or any other trait or characteristic, whether House of immutable or otherwise, that is unrelated to his or her employment or ability to perform job-related tasks. Representatives committee on Judiciary

HB660 By Representative Scott RFD Ways and Means General Fund HB660 - Read Rd 1 12-MAY-15 for the first SYNOPSIS: This bill, known as the Non-Nexus Use Tax Remittance Act, would provide an easily-accessible time and method for non-nexus sellers to remit, on behalf of their customers, a non-nexus sellers use tax on items delivered referred to the into Alabama. House of ASCPA Representatives committee on Ways and Means General Fund

12 SB14 By Senators Allen, Marsh, Reed, Shelnutt, Sanford, Glover, Waggoner, Whatley and Dial RFD Judiciary Rd 1 03-MAR-15 SYNOPSIS: This bill would provide that lawfully carrying a firearm under certain conditions does not, in and of itself, constitute the crime of disorderly conduct. This bill would authorize a person to carry a pistol without a license on property under his or her control, in his or her vehicle, in his or her place of abode, in his or her fixed place of business, and on the property of another or a vehicle owned by another, with consent. The bill would prohibit a person under 18 years of age from possessing a pistol on his or her person or in any vehicle, except on SB14 - Further land under his or her control, in his or her abode, or in his or her place of business. Amendment 621 of the ASCPA Consideration Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose. The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

SB46 By Senator Chambliss RFD Fiscal Responsibility and Economic Development Rd 1 03-MAR-15 SYNOPSIS: Under existing law, an eligible individual who is unemployed or partially unemployed in any week SB46 - Further ASCPA shall be paid an amount equal to his or her weekly benefit amount that is reduced by any wages payable to the Consideration individual for that week in excess of $15. This bill would alter the formula for calculating the individual weekly benefit payment, providing that an eligible individual who is unemployed or partially unemployed in any week shall be paid an amount equal to his or her weekly benefit amount reduced by any wages payable to the individual for that week in excess of one third of the weekly benefit amount.

SB55 SB55 - Read By Senators Pittman, Dial and Whatley for the first RFD Governmental Affairs time and Rd 1 03-MAR-15 referred to the SYNOPSIS: Under existing law, there is no limit to the frequency with which an agency can amend rules ASCPA Senate promulgated pursuant to the Alabama Administrative Procedure Act. This bill would amend the Administrative committee on Procedure Act to provide that an agency cannot amend a rule, once adopted, for a period of 10 years except when Governmental required by law. Affairs

13 SB68 By Senator Ward RFD Banking and Insurance Rd 1 03-MAR-15 SYNOPSIS: This bill would regulate the providing of money or credit to a consumer pursuant to an agreement under which the consumer is not prohibited from using the money or credit for a purpose other than prosecuting a dispute, and under which repayment of the money or credit is conditioned upon the consumer's recovery of money in a dispute or where recourse against the consumer by the person providing the money or credit is limited exclusively or primarily to the amount recovered by the consumer in a dispute. This bill would define provider of money or credit as a consumer lawsuit lender. This bill would provide that each provision of money or credit would be deemed to be a consumer loan and the maximum finance charge on the loan would be as provided in this bill, regardless of the amount of the loan or credit provided. This bill would require each consumer lawsuit lender to SB68 - obtain a license under Section 5-19-22 of the Code of Alabama 1975. This bill would provide that the lender would Banking and be subject to Sections 5-19-16, 5-19-19, 5-19-23, 5-19-24, 5-19-25, and 5-19-26, Code of Alabama 1975. This bill ASCPA Insurance first would allow the Superintendent of Banks of the State Banking Department to issue regulations and interpretations Substitute under the act. This bill would provide that criminal penalties be provided for willful violation of the maximum Offered finance charge provision or the requirement that the consumer lawsuit lender must obtain a license. Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose. The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

SB71 SB71 - Ways By Senator Marsh and Means RFD Finance and Taxation Education Education Rd 1 03-MAR-15 ASCPA second SYNOPSIS: This bill would clarify and confirm that the intent of the Alabama Accountability Act of 2013 is Amendment educational choice and would amend certain definitions and provisions of the Alabama Accountability Act of 2013. Offered

SB80 By Senator Ward RFD Judiciary Rd 1 03-MAR-15 SB80 - SYNOPSIS: This bill would provide that a manufacturer is not liable, under any theory of liability, for damages ASCPA Assigned Act resulting from a product not designed, manufactured, sold, or leased by the manufacturer. This bill would also No. 2015-106. provide that if a manufacturer's design is copied without express authorization, the manufacturer is not subject to liability for personal injury, death, or property damage caused by the manufacturer's product even if use of the design is foreseeable.

SB83 By Senator Holley SB83 - RFD Governmental Affairs Delivered to Rd 1 03-MAR-15 ASCPA Governor at SYNOPSIS: Under existing law, subject to certain limitations, the state, any municipality or county, and other 11:41 a.m. on entities organized by or under the control of the state, municipalities, and counties are authorized to exercise the April 9, 2015 power of eminent domain to condemn property. This bill would prohibit the state, municipalities and counties, and entities organized thereunder, from using the power of eminent domain to acquire mortgages or deeds of trust.

14 SB106 By Senator Orr RFD Judiciary Rd 1 03-MAR-15 SYNOPSIS: Existing law does not require a person that owns, licenses, or maintains data containing personal information of an Alabama resident to notify the resident if the personal information is breached by an unauthorized person. This bill would create the Alabama Information Protection Act of 2015 to provide for the protection of personal information and notice to individuals whose personal information has been breached. This bill would SB106 - require specified entities, including governmental entities and third-party agents, to notify the Attorney General and ASCPA Further the individual owners of personal information upon a data security breach. This bill would require these entities to Consideration provide notice to credit reporting agencies of security breaches of personal information involving more than 1,000 individuals. This bill would require the Attorney General to annually report certain information relating to security breaches to the Governor and the Legislature. This bill would provide for the disposal of records containing personal information, would authorize enforcement actions by the Attorney General, and would provide for the assessment of civil penalties for failure to provide the required notification. This bill would also prohibit a person from retaining certain data from a credit, debit, or other financial card for a specified period of time and would require persons in violation to reimburse financial institutions for certain costs upon a breach of security.

SB109 By Senator Orr SB109 - Read RFD Finance and Taxation Education for the first Rd 1 03-MAR-15 time and SYNOPSIS: Under existing law, an income tax credit is not provided for an employer that employs an referred to the apprentice. This bill would provide an income tax credit for an employer that employs an apprentice. House of ASCPA Representatives committee on Ways and Means Education

SB110 By Senator Orr RFD Fiscal Responsibility and Economic Development Rd 1 03-MAR-15 SYNOPSIS: Under existing law, a license is required for any person engaged in the business of deferred presentment services. This bill would expand the licensure requirement for persons engaged in the business of deferred presentment services to include services offered by mail, telephone, Internet, mobile device application, or in person. This bill would increase the nonrefundable license fee and provide that one half of the increase would be SB110 - Fiscal paid to the State Banking Department and one half to the General Fund. This bill would provide that a person who Responsibility attempts to evade the licensure requirement for the business of deferred presentment services would be guilty of a and Economic criminal offense and would provide penalties. This bill would further regulate the business of deferred presentment ASCPA Development services by regulating the fees, interest, number of loans, term of a loan, finance charges, and repayment of a first loan. Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Amendment Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect Offered would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose. The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

15 SB113 By Senator Orr RFD Judiciary Rd 1 03-MAR-15 SB113 - SYNOPSIS: Under existing law, the Alabama Limited Liability Company Law of 2014, provides for the formation Judiciary first ASCPA of limited liability companies. This bill would clarify that the law of the state in which a foreign limited liability Amendment company is formed governs the internal affairs of that entity. This bill would clarify the treatment of a limited Offered liability company and a foreign limited liability company for purposes of certain taxation. This bill would clarify that, under normal circumstances, the liability of a member of a limited liability company for wrongful distributions is limited to the amount of the distributions received. This bill would also make technical corrections in cross references. SB118 By Senator Chambliss RFD Governmental Affairs Rd 1 03-MAR-15 SB118 - SYNOPSIS: Under existing law, and among other qualifications, a certificate of certified public accountancy may Delivered to be issued to an individual who is a United States citizen, is legally present in the United States, or has duly declared ASCPA Governor at his or her intent to become a citizen. This bill would remove the provision allowing certification if the individual 2:14 p.m. on declares his or her intent to become a citizen. Also under existing law, in order to be eligible to sit for the uniform May 5, 2015 CPA examination, a person must have completed a total of 150 semester hours or 225 quarter hours of education, including a baccalaureate degree at a regionally accredited college or university. This bill would reduce the semester and quarter hours required to 120 and 180, respectively, effective January 1, 2016.

SB134 By Senators Ross, Figures, Singleton, Dunn, Coleman, Beasley, Smitherman, and Sanders RFD Fiscal Responsibility and Economic Development SB134 - Read Rd 1 03-MAR-15 for the first SYNOPSIS: Under existing law, there is no Alabama statute prohibiting an employer from discriminating against a time and job applicant based on the applicant's criminal record or a licensing authority from discriminating against an referred to the applicant for a license based on the applicant's criminal conviction record. This bill would prohibit employers from Senate inquiring into or considering an applicant's conviction history for consideration of a job until after the applicant has ASCPA committee on received a conditional job offer, except when a conviction is directly related to the position of employment Fiscal sought. This bill would prohibit licensing authorities from inquiring into or considering an applicant's conviction Responsibility history for consideration of a license until after the applicant is found to be otherwise qualified for a license, except and Economic when a conviction is directly related to the occupation for which the license is sought. This bill would require Development employers to maintain certain employment and hiring records relating to the conviction history of employees and job applicants. This bill would also authorize the Department of Labor to enforce the provisions of this act.

SB195 By Senator Smitherman SB195 - Read RFD Fiscal Responsibility and Economic Development for the first Rd 1 10-MAR-15 time and SYNOPSIS: Under existing law, there is no specific statute that prohibits harassment, intimidation, or bullying in referred to the the workplace. This bill would make harassment, intimidation, or bullying in the workplace an unfair labor Senate ASCPA practice. This bill would define harassment, intimidation, or bullying. This bill would provide a cause of action for committee on an employee against an employer or fellow employee who commits the act of harassment, intimidation, or bullying Fiscal in the workplace. This bill would require employers to establish and implement a policy to address harassment, Responsibility intimidation, or bullying in the workplace and to promote harassment and bullying prevention. This bill would also and Economic authorize the Commissioner of the Department of Labor to adopt rules to carry out the provisions of this act. Development

16 SB196 By Senator Smitherman SB196 - RFD Judiciary Pending third Rd 1 10-MAR-15 reading on day SYNOPSIS: Under current law, the primary remedy against asset dissipation has traditionally been an "in rem" 18 Favorable order prohibiting the transfer of specific assets. Such prejudgment attachments are based in equity and require ASCPA from Judiciary particularized showings of fraud. This bill would enact the Alabama Uniform Asset-Preservation Orders Act. The with 1 bill would create a process for the issuance of asset preservation orders, which are in personam orders that prevent substitute and 2 the dissipation of assets of parties to a civil action and imposing collateral restraint on nonparties such as the party's amendments bank, in order to preserve assets from dissipation, pending judgment.

SB197 By Senator Smitherman RFD Judiciary Rd 1 10-MAR-15 SYNOPSIS: Alabama has long recognized a common law right of publicity or the ability to exercise appropriate commercial control over one's name or likeness as a component of the tort of invasion of privacy. This bill would SB197 - create the Alabama Right of Publicity Act. This bill would statutorily define this right, the elements and scope of Delivered to liability for its infringement, define the remedies available, and set forth defenses. This bill would provide that there ASCPA Governor at is a right of publicity in any indicia of identity of every person which endures for the life of the person and for 55 3:30 p.m. on years after death, the right being freely transferable and descendible. This bill would further provide for liability for May 12, 2015 persons who wrongfully use another person's indicia of identity whether or not for profit. This bill would provide for defenses from liability under certain circumstances. This bill would provide that a person who establishes by substantial evidence that his or her right of publicity has been violated would be entitled to statutory damages in the amount of $5,000, or actual damages at his or her election, and any other damages available under law.

SB219 By Senator Livingston SB219 - Read RFD Fiscal Responsibility and Economic Development for the first Rd 1 12-MAR-15 time and SYNOPSIS: Under existing law, the Department of Labor may impose civil penalties against an employer for a referred to the violation of the child labor law. This bill would allow the Department of Labor to file an action for the collection of ASCPA House of civil penalties imposed pursuant to this section against an employer in the circuit court of the county where the Representatives violation occurred. committee on State Government

SB227 SB227 - Read By Senator Singleton for the first RFD Finance and Taxation Education time and Rd 1 12-MAR-15 referred to the SYNOPSIS: Under existing law, the state levies an ad valorem tax of 6.5 mills on each dollar of taxable assessed ASCPA Senate value of property. This bill would propose an amendment to the Constitution of Alabama of 1901, to authorize an committee on additional levy of ad valorem tax of up to 8.5 mills. The proceeds of the additional tax would be dedicated to K-12 Finance and public schools. Taxation Education

17 SB243 By Senator Orr RFD Finance and Taxation General Fund SB243 - Read Rd 1 17-MAR-15 for the first SYNOPSIS: Currently, the law provides for a good standing certificate that certifies that an entity is in compliance time and with Business Privilege taxes owed. This bill would remove that certificate and provide for a compliance certificate referred to the certifying that the entity is in compliance with all state taxes owed. House of ASCPA Representatives committee on Ways and Means General Fund

SB256 By Senators Holtzclaw, Hightower, Williams, Glover, Livingston, Bussman, Holley, Pittman, Stutts, Albritton and Melson RFD Finance and Taxation Education Rd 1 17-MAR-15 SB256 - SYNOPSIS: Under existing law, each organization that receives an exemption from sales and use taxes because of ASCPA Further specific legislation is not required to file certain information to the Department of Revenue. This bill would require Consideration each organization that receives an exemption from sales and use taxes because of specific legislation to annually file certain information to the Department of Revenue. This bill would provide that a failure to file a report shall result in the suspension of the tax exemption status for the preceding year. This bill would require the Department of Revenue to promulgate rules necessary to enforce this act.

SB269 By Senators Holtzclaw, Williams and Dial SB269 - RFD Veterans and Military Affairs Pending third Rd 1 18-MAR-15 reading on day SYNOPSIS: Existing law does not provide for a private employer to have a voluntary veterans' preference ASCPA 19 Favorable employment policy. This bill would provide that a private employer may have a written voluntary veterans' from Military preference employment policy. and Veterans Affairs

SB275 By Senator Ward RFD Finance and Taxation General Fund Rd 1 18-MAR-15 SYNOPSIS: SYNOPSIS: Under existing law, surviving spouses of decedents domiciled in the state are entitled to a SB275 - Read six thousand dollars ($6,000) homestead allowance and personal property valued at three thousand five hundred for the first dollars ($3,500) in excess of any security interests in furniture, automobiles, furnishings, appliances, and personal time and effects. Existing law also provides that if there is no surviving spouse, each minor child and dependent child of the referred to the decedent is entitled to an equal share of that allowance. Existing law also provides that an individual Alabama ASCPA Senate debtor is entitled to a homestead exemption of $5,000 and a personal property exemption of $3,000, a married committee on couple is entitled to the homestead exemption and the personal property exemption. Existing law also prohibits an Finance and Alabama debtor filing bankruptcy from protecting property in accordance with federal exemption limits. This bill Taxation would have the effect of increasing the homestead exemption to $30,000 and the personal property exemption to General Fund $10,000 for surviving spouses and an individual debtor. This bill would also allow debtors filing bankruptcy the option of exempting homestead and personal property in accordance with federal bankruptcy law. This bill would restrict the amount of income that may be levied to a portion of disposable income of an individual.

18 SB301 SB301 - Read By Senator Dial for the first RFD Finance and Taxation Education time and Rd 1 31-MAR-15 referred to the SYNOPSIS: Existing law allows certain tax credits for job creation. This bill would allow an additional tax credit ASCPA Senate against the income tax liability of employers who hire certain military veterans. committee on Finance and Taxation Education SB358 By Senator Sanders SB358 - Read RFD Judiciary for the first Rd 1 09-APR-15 time and SYNOPSIS: Under existing law, there is no Alabama statute prohibiting an employer from discriminating against a ASCPA referred to the job applicant based on his or her criminal record. This bill would prohibit employers from inquiring on any Senate application for employment whether the applicant has ever been arrested, charged with, or convicted of any crime, committee on unless the position is related to law enforcement or a law or regulation allows an individual to be disqualified from Judiciary employment because of a criminal conviction. This bill would allow an employer to ask an applicant for information about his or her criminal record at a first interview or thereafter.

SB393 SB393 - Read By Senators Ross and Marsh for the first RFD Finance and Taxation Education time and Rd 1 21-APR-15 referred to the SYNOPSIS: Under existing law, there is no income tax credit for an employer that employs an individual released ASCPA Senate from incarceration. This bill would provide for such an income tax credit. committee on Finance and Taxation Education SB403 By Senator Albritton SB403 - Fiscal RFD Fiscal Responsibility and Economic Development Responsibility Rd 1 21-APR-15 and Economic SYNOPSIS: The bill would further specify Alabama's status as a right to work state. ASCPA Development first Amendment Offered

SB408 By Senator Albritton SB408 - Read RFD Fiscal Responsibility and Economic Development for the first Rd 1 23-APR-15 time and SYNOPSIS: The bill would prohibit local governing entities from requiring employers to provide leave to referred to the employees. The bill would prohibit local governing entities from interfering with an employer's ability to obtain Senate ASCPA background information on employees or potential employees. The bill would specify that the state would retain committee on exclusive authority to require employers and multiemployer associations to agree to collective bargaining Fiscal agreements under federal labor laws. Responsibility and Economic Development

19 SB409 By Senators Hightower, Marsh, Pittman, Melson, McClendon, Stutts, Reed, Waggoner, Ward, Livingston, Bussman, Shelnutt, Allen, Albritton, Williams, Dial, Scofield, Chambliss, Brewbaker, and Whatley RFD Finance and Taxation Education SB409 - Read Rd 1 23-APR-15 for the first SYNOPSIS: This bill would propose an amendment to the Constitution of Alabama of 1901, entitled the Simplified time and Flat Tax Act of 2015, to repeal Amendment 25 of the Constitution of Alabama of 1901, now appearing as Section referred to the 211.01 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, Amendment 212, as ASCPA Senate amended by Amendment 662, of the Constitution of Alabama of 1901, now appearing as Section 211.03 of the committee on Official Recompilation of the Constitution of Alabama of 1901, as amended, and Amendment 225 of the Finance and Constitution of Alabama of 1901, now appearing as Section 211.04 of the Official Recompilation of the Constitution Taxation of Alabama of 1901, as amended; to revise the personal and corporate income tax structure by providing a specific Education tax rate; to provide an exemption for certain income earned in other jurisdictions; to provide for certain tax credits and deductions under certain conditions; and to authorize the Legislature to enact general laws to implement the amendment.

SB423 SB423 - Read By Senators Melson and Orr for the first RFD Governmental Affairs time and Rd 1 28-APR-15 referred to the SYNOPSIS: This bill would provide for an amnesty program for all taxes administered by the Alabama Department ASCPA Senate of Revenue, except the motor fuel tax, for tax years 2015, 2016, and 2017. committee on Governmental Affairs

SB437 SB437 - By Senators Pittman, Dial, Bussman, Holtzclaw, Chambliss, Sanford, Marsh, Williams, Reed, Ross and Smitherman Pending third RFD Finance and Taxation General Fund reading on day Rd 1 30-APR-15 21 Favorable SYNOPSIS: This bill, known as the Non-Nexus Use Tax Remittance Act, would provide an easily-accessible ASCPA from Finance method for non-nexus sellers to remit, on behalf of their customers, a non-nexus sellers use tax on items delivered and Taxation into Alabama. General Fund with 1 amendment

SB453 By Senator Marsh RFD Tourism and Marketing Rd 1 05-MAY-15 SYNOPSIS: Under existing law, lotteries and gift enterprises are prohibited by Section 65 of the Constitution of SB453 - Alabama of 1901. This bill proposes an amendment to Section 65 of the Constitution of Alabama of 1901 to Pending third establish an Alabama Lottery and the Alabama Lottery Corporation; to authorize and regulate gaming by the entities reading on day currently licensed to conduct pari-mutuel wagering at the four existing racetracks in Alabama where pari-mutuel ASCPA 23 Favorable wagering is currently legal; to levy a state gross receipts tax and a local gross receipts tax on gaming revenue of the from Tourism racetracks; to levy a tax on vendors of gaming equipment; to provide for the disposition of lottery proceeds and state and Marketing gaming tax proceeds; to create the Alabama Lottery and Gaming Commission to implement, regulate, and administer gaming and regulate and supervise the Alabama Lottery and Alabama Lottery Corporation; to authorize the Governor to negotiate a compact for gaming with the Poarch Band of Creek Indians; and to require the Legislature to pass general laws to implement the amendment.

20 SB481 By Senators Figures, Smitherman, and Marsh SB481 - Read RFD Fiscal Responsibility and Economic Development for the first Rd 1 14-MAY-15 time and SYNOPSIS: Under existing law, only corporations, limited liability partnerships, and professional associations are referred to the required to file any annual reports to stay active. This bill would require all filing entities and foreign filing entities Senate ASCPA to file an annual report to assist the state in determining which filing entities and foreign filing entities are active and committee on which may need to be cancelled or revoked through an administrative dissolution process. This bill would allow the Fiscal Secretary of State, after proper notice, to administratively dissolve entities which are no longer active and have not Responsibility complied with filing an annual report. Existing law also provides a schedule of fees for annual reports for and Economic corporations, limited liability partnerships, and professional associations. This bill would make the fee schedule Development consistent between those business entities.