This amendment changes a specific line in the bill to set up an income tax exemption for Alabama National Guard members starting January 1, 2027.
Alabama2026Enacted
HB341
Alabama National Guard Income Tax Exemption
Last scannedAug 24, 2026, 9:06 AM
In one sentence
This law exempts the first $5,000 of taxable income earned by Alabama National Guard members from inactive duty training from state income tax for years between January 1, 2027, and December 31, 2029.
What it does
- Amends Section 40-18-19 of the Code of Alabama to add a new exemption.
- Exempts up to $5,000 of taxable income from state taxes for pay received as inactive duty training by National Guard members.
- Applies only to tax years beginning between January 1, 2027, and December 31, 2029.
Who it affects
- Members of the Alabama National Guard who receive pay for inactive duty training.
Limits and unknowns
- The exemption applies only to income from inactive duty training, not other types of military pay.
- Income earned above $5,000 from this specific type of training remains subject to state tax.
Official record
Sources
Official summary
This act amends Section 40-18-19, Code of Alabama 1975, to exempt from the state income tax the first $5,000 of taxable income received by a member of the Alabama National Guard as payment for inactive duty training, beginning January 1, 2027, through December 31, 2029 .
Official activity
Bill history
- EnactedHouse
- Signature RequestedSenate
- Delivered to GovernorHouse
- EnrolledHouse
- Starnes Motion to Concur In and Adopt Senate Amendment - Adopted Roll Call 1254 (Yeas 102, Nays 0)House
- Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1209 (Yeas 34, Nays 0)Senate
- Jones motion to Adopt - Adopted Roll Call 1208 (Yeas 34, Nays 0)Senate
- Third Reading in Second House (Yeas 34, Nays 0)Senate
- Ready to EnrollHouse
- Finance and Taxation Education 1st Amendment OfferedSenate
- Read for the Second Time and placed on the CalendarSenate
- Reported Out of Committee Second HouseSenate
- Finance and Taxation Education 1st AmendmentSenate
- Motion to Read a Third Time and Pass - Adopted Roll Call 333 (Yeas 100, Nays 0)House
- Third Reading in House of Origin (Yeas 103, Nays 0)House
- Pending Committee Action in Second HouseSenate
- Read for the first time and referred to the Senate Committee on Finance and Taxation EducationSenate
- Read for the Second Time and placed on the CalendarHouse
- Reported Out of Committee House of OriginHouse
- Pending Committee Action in House of OriginHouse
Changes
Amendments
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