---
type: "Bill"
title: "Revenue Dept, income tax refunds, set off debt collection, sums collected on behalf of claimant agency under agreements with certain health care authorities are considered debts, Sec. 40-18-100 am'd."
description: "Revenue Dept, income tax refunds, set off debt collection, sums collected on behalf of claimant agency under agreements with certain health care authorities are considered debts, Sec. 40-18-100 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2019rs"
identifier: "SB 123"
citation: "Alabama SB 123 (2019rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Melson"]
version_count: 4
action_count: 18
vote_count: 5
first_action: "2019-03-19T04:00:00+00:00"
last_action: "2019-05-08T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e6f3296c-47a7-4f8c-bce3-4c4be6d3eff0"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB123"
source_hash: "aca8eb578441581779e743640f1e859773b8d0a92ccbb2c7a1c871ce791d92a5"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama SB 123 (2019rs) — Revenue Dept, income tax refunds, set off debt collection, sums collected on behalf of claimant agency under agreements with certain health care authorities are considered debts, Sec. 40-18-100 am'd.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/SB123-int.pdf)
2. **Amd/Sub 199447-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/199447-2.pdf)
3. **Amd/Sub 199629-1** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/199629-1.pdf)
4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/SB123-enr.pdf)

## Votes

- Motion to Adopt adopted Roll Call 491 — **98–0** (pass) · lower
- Motion to Read a Third Time and Pass adopted Roll Call 135 — **31–0** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 492 — **95–1** (pass) · lower
- Marsh motion to Concur In and Adopt adopted Roll Call 647 — **30–0** (pass) · upper
- Allen motion to Table adopted Roll Call 490 — **98–0** (pass) · lower

## Sponsors

- Melson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-03-19T04:00:00+00:00** Read for the first time and referred to the Senate committee on Governmental Affairs `reading-1, referral-committee`
- **2019-04-02T04:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2019-04-03T04:00:00+00:00** Third Reading Passed `passage`
- **2019-04-03T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 135 `passage`
- **2019-04-03T04:00:00+00:00** Read for the first time and referred to the House of Representatives committee on State Government `reading-1, referral-committee`
- **2019-04-18T04:00:00+00:00** Acted on by State Government as Favorable with 1 amendment
- **2019-05-02T04:00:00+00:00** Third Reading Passed `passage`
- **2019-05-02T04:00:00+00:00** State Government Amendment Offered `amendment-introduction`
- **2019-05-07T04:00:00+00:00** Concurred in Second House Amendment
- **2019-05-02T04:00:00+00:00** Allen motion to Table adopted Roll Call 490 `amendment-passage`
- **2019-05-08T04:00:00+00:00** Enrolled
- **2019-05-02T04:00:00+00:00** Allen Amendment Offered `amendment-introduction`
- **2019-05-08T04:00:00+00:00** Signature Requested
- **2019-05-02T04:00:00+00:00** Motion to Adopt adopted Roll Call 491 `amendment-passage`
- **2019-05-02T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 492 `passage`
- **2019-05-07T04:00:00+00:00** Concurrence Requested
- **2019-05-07T04:00:00+00:00** Marsh motion to Concur In and Adopt adopted Roll Call 647 `passage`
- **2019-05-07T04:00:00+00:00** Assigned Act No. 2019-184. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e6f3296c-47a7-4f8c-bce3-4c4be6d3eff0`. Confidence: reported (aggregated from official Alabama legislature records).