Individual income taxes; deduction for qualified overtime income established.
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “Individual income taxes; deduction for qualified overtime income established.” Read the full text
2026 regular session
What it does
This act amends Section 40-18-15, Code of Alabama 1975, to: (1) for tax years beginning January 1, 2026, and ending December 31, 2028, establish an individual income tax deduction for qualified overtime compensation equal to the amount of qualified overtime compensation received during the taxable year, not exceeding $1,000 per taxpayer and regardless of whether deductions are itemized; and (2) beginning May 1, 2026, through June 30, 2026, suspend the state portion of the sales and use tax on fo
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Enacted (latest official status) · Feb 26, 2026
Latest official status shown, exactly as the official record states it. The step by step history lives on the official page linked below.
The numbers
1
sponsor on the bill
Sponsors
Lomax
Recorded votes
Recorded voteSenate · 2026-04-08 · yeas 32, nays 0, abstains 0
Recorded voteSenate · 2026-04-08 · yeas 31, nays 0, abstains 0
Recorded voteHouse · 2026-03-31 · yeas 103, nays 0, abstains 0
Recorded voteHouse · 2026-03-31 · yeas 103, nays 0, abstains 0
Recorded voteHouse · 2026-03-31 · yeas 103, nays 0, abstains 0
Recorded voteHouse · 2026-03-31 · yeas 101, nays 0, abstains 0
Recorded voteHouse · 2026-03-31 · yeas 96, nays 3, abstains 3
Recorded voteHouse · 2026-03-31 · yeas 97, nays 2, abstains 4
Roll-call results shown verbatim from the Alabama legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Enacted.