---
type: "Bill"
title: "Taxation, individual income tax, income tax deduction up to five thousand dollars per annum for contributions made to Alabama Achieving a Better Life Experience (ABLE) savings account, Sec. 40-18-15.8 added"
description: "Taxation, individual income tax, income tax deduction up to five thousand dollars per annum for contributions made to Alabama Achieving a Better Life Experience (ABLE) savings account, Sec. 40-18-15.8 added"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2021rs"
identifier: "SB 231"
citation: "Alabama SB 231 (2021rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Barfoot"]
version_count: 4
action_count: 15
vote_count: 3
first_action: "2021-02-11T05:00:00+00:00"
last_action: "2021-05-17T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/02793105-f820-4500-9112-36489c28bc36"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB231"
source_hash: "2220182cb74c1375279653bd3089db2ce28c86035c6784cc3be5e6351ced6061"
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 231 (2021rs) — Taxation, individual income tax, income tax deduction up to five thousand dollars per annum for contributions made to Alabama Achieving a Better Life Experience (ABLE) savings account, Sec. 40-18-15.8 added

## 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/SB231-int.pdf)
2. **Amd/Sub 213253-3** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/213253-3.pdf)
3. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/SB231-eng.pdf)
4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/SB231-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 1193 — **102–0** (pass) · lower
- Motion to Read a Third Time and Pass adopted Roll Call 1033 — **29–0** (pass) · upper
- Barfoot motion to Adopt adopted Roll Call 1032 — **28–0** (pass) · upper

## Sponsors

- Barfoot — primary (person)

## Timeline

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

- **2021-02-11T05:00:00+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 1 amendment `reading-2`
- **2021-04-20T04:00:00+00:00** Third Reading Passed `passage`
- **2021-04-20T04:00:00+00:00** Finance and Taxation Education Amendment Offered `amendment-introduction`
- **2021-04-20T04:00:00+00:00** Barfoot motion to Adopt adopted Roll Call 1032 `amendment-passage`
- **2021-04-20T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 1033 `passage`
- **2021-04-20T04:00:00+00:00** Engrossed
- **2021-04-20T04:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means Education `reading-1, referral-committee`
- **2021-05-04T04:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2021-05-17T04:00:00+00:00** Third Reading Passed `passage`
- **2021-05-17T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 1193 `passage`
- **2021-05-17T04:00:00+00:00** Passed Second House `passage`
- **2021-05-17T04:00:00+00:00** Enrolled
- **2021-05-17T04:00:00+00:00** Signature Requested
- **2021-05-17T04:00:00+00:00** Assigned Act No. 2021-514. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/02793105-f820-4500-9112-36489c28bc36`. Confidence: reported (aggregated from official Alabama legislature records).