---
type: "Bill"
title: "Income taxation, credit to owner, member, partner, shareholder of pass-through entity"
description: "Income taxation, credit to owner, member, partner, shareholder of pass-through entity"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2021rs"
identifier: "HB 588"
citation: "Alabama HB 588 (2021rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Garrett"]
version_count: 4
action_count: 21
vote_count: 5
first_action: "2021-04-01T04:00:00+00:00"
last_action: "2021-05-04T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0e2bcd30-bf34-4175-be8a-3f7bd9ed4a3c"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB588"
source_hash: "df94355e2e3abcc11ebd8fb78c4252eaeae920bb0a2bf39f78a03ec765ca0798"
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 HB 588 (2021rs) — Income taxation, credit to owner, member, partner, shareholder of pass-through entity

## 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/2021rs/PrintFiles/HB588-int.pdf)
2. **Amd/Sub 213168-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/213168-2.pdf)
3. **Amd/Sub 213265-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/213265-2.pdf)
4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB588-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 1255 — **28–0** (pass) · upper
- Singleton motion to Adopt adopted Roll Call 1253 — **28–0** (pass) · upper
- Roberts motion to Adopt adopted Roll Call 1254 — **28–0** (pass) · upper
- Garrett motion to Concur In and Adopt adopted Roll Call 1108 — **90–0** (pass) · lower
- Motion to Read a Third Time and Pass adopted Roll Call 785 — **91–0** (pass) · lower

## Sponsors

- Garrett — primary (person)

## Timeline

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

- **2021-04-01T04:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means Education `reading-1, referral-committee`
- **2021-04-07T04:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2021-04-13T04:00:00+00:00** Third Reading Passed `passage`
- **2021-04-13T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 785 `passage`
- **2021-04-13T04:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation Education `reading-1, referral-committee`
- **2021-04-15T04:00:00+00:00** Read for the second time and placed on the calendar with 1 substitute and 1 amendment `reading-2`
- **2021-04-29T04:00:00+00:00** Third Reading Passed `passage`
- **2021-04-29T04:00:00+00:00** Finance and Taxation Education Amendment Offered `amendment-introduction`
- **2021-04-29T04:00:00+00:00** Singleton motion to Adopt adopted Roll Call 1253 `amendment-passage`
- **2021-04-29T04:00:00+00:00** Finance and Taxation Education zeroeth Substitute Offered `amendment-introduction`
- **2021-04-29T04:00:00+00:00** Roberts motion to Adopt adopted Roll Call 1254 `amendment-passage`
- **2021-04-29T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 1255 `passage`
- **2021-04-29T04:00:00+00:00** Concurrence Requested
- **2021-04-29T04:00:00+00:00** Garrett motion to Concur In and Adopt adopted Roll Call 1108 `passage`
- **2021-04-29T04:00:00+00:00** Enrolled
- **2021-05-04T04:00:00+00:00** Concurred in Second House Amendment
- **2021-05-04T04:00:00+00:00** Signature Requested
- **2021-05-04T04:00:00+00:00** Clerk of the House Certification
- **2021-05-04T04:00:00+00:00** Assigned Act No. 2021-423. `executive-signature`
- **2021-05-04T04:00:00+00:00** Delivered to Governor at 2:25 p.m. on May 4, 2021. `executive-receipt`
- **2021-05-04T04:00:00+00:00** Finance and Taxation Education first Amendment Offered `amendment-introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0e2bcd30-bf34-4175-be8a-3f7bd9ed4a3c`. Confidence: reported (aggregated from official Alabama legislature records).