---
type: "Bill"
title: "Relating to Income Taxes; to amend the definition of gross income as relates to overtime income"
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2024rs"
identifier: "HB 407"
citation: "Alabama HB 407 (2024rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Phillip Pettus"]
version_count: 10
action_count: 32
vote_count: 8
first_action: "2024-04-02T04:00:00+00:00"
last_action: "2024-05-20T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/6874ff35-e641-43f8-a6f3-976ff48179a7"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "763b2642e5ba8f4540e3c70d1f4129cf1a5e6604a86a4accd4411ddc6203c9ce"
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 407 (2024rs) — Relating to Income Taxes; to amend the definition of gross income as relates to overtime income

Taxation & Revenue

## Version chain

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

1. **Introduced** (filed) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB407-int.pdf)
2. **Act 2024-437** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1549684.AI1.pdf)
3. **Amendment F7YADCD-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/F7YADCD-1.pdf)
4. **Amendment HIB9668-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HIB9668-1.pdf)
5. **Amendment J236NFY-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/J236NFY-1.pdf)
6. **Amendment QFJS515-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/QFJS515-1.pdf)
7. **Amendment UZBFGXD-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/UZBFGXD-1.pdf)
8. **Engrossed** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB407-eng.pdf)
9. **Ways and Means Education Amendment QBDY411-1** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/QBDY411-1.pdf)
10. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/HB407-enr.pdf)

## Votes

- Roll of the S for Vote 945 on HB407 (2024 Regular Session) — **31–0** (pass) · upper
- Roll of the H for Vote 635 on HB407 (2024 Regular Session) — **102–0** (pass) · lower
- Roll of the H for Vote 637 on HB407 (2024 Regular Session) — **102–0** (pass) · lower
- Roll of the S for Vote 944 on HB407 (2024 Regular Session) — **31–0** (pass) · upper
- Roll of the S for Vote 943 on HB407 (2024 Regular Session) — **31–0** (pass) · upper
- Roll of the H for Vote 638 on HB407 (2024 Regular Session) — **103–0** (pass) · lower
- Roll of the S for Vote 942 on HB407 (2024 Regular Session) — **31–0** (pass) · upper
- Roll of the H for Vote 636 on HB407 (2024 Regular Session) — **102–0** (pass) · lower

## Sponsors

- Phillip Pettus — primary (person)

## Timeline

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

- **2024-05-20T04:00:00+00:00** Enacted `became-law`
- **2024-05-07T04:00:00+00:00** Signature Requested
- **2024-05-07T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2024-05-02T04:00:00+00:00** Enrolled
- **2024-05-02T04:00:00+00:00** Ready to Enroll
- **2024-05-02T04:00:00+00:00** Ready to Enroll
- **2024-05-02T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 945 `passage`
- **2024-05-02T04:00:00+00:00** Gudger motion to Adopt - Adopted Roll Call 944
- **2024-05-02T04:00:00+00:00** Gudger 2nd Amendment Offered `amendment-introduction`
- **2024-05-02T04:00:00+00:00** Gudger motion to Adopt - Adopted Roll Call 943
- **2024-05-02T04:00:00+00:00** Gudger 1st Amendment Offered `amendment-introduction`
- **2024-05-02T04:00:00+00:00** Gudger motion to Table - Adopted Voice Vote
- **2024-05-02T04:00:00+00:00** Finance and Taxation Education 1st Amendment Offered (Finance and Taxation Education) `amendment-introduction`
- **2024-05-02T04:00:00+00:00** Third Reading in Second House
- **2024-04-25T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Finance and Taxation Education)
- **2024-04-24T04:00:00+00:00** Reported Out of Committee Second House
- **2024-04-24T04:00:00+00:00** Finance and Taxation Education 1st Amendment (Finance and Taxation Education)
- **2024-04-18T04:00:00+00:00** Pending Committee Action in Second House (Finance and Taxation Education)
- **2024-04-18T04:00:00+00:00** Read for the first time and referred to the Senate Committee on Finance and Taxation Education `reading-1, referral-committee`
- **2024-04-16T04:00:00+00:00** Engrossed
- **2024-04-16T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 638 `passage`
- **2024-04-16T04:00:00+00:00** Motion to Adopt - Adopted Roll Call 637
- **2024-04-16T04:00:00+00:00** Pettus 1st Amendment Offered `amendment-introduction`
- **2024-04-16T04:00:00+00:00** Motion to Adopt - Adopted Roll Call 636
- **2024-04-16T04:00:00+00:00** Ways and Means Education Engrossed Substitute Offered (Ways and Means Education) `amendment-introduction`
- **2024-04-16T04:00:00+00:00** Third Reading in House of Origin
- **2024-04-11T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Ways and Means Education)
- **2024-04-10T04:00:00+00:00** Reported Out of Committee House of Origin (Ways and Means Education)
- **2024-04-10T04:00:00+00:00** Ways and Means Education 1st Amendment (Ways and Means Education)
- **2024-04-02T04:00:00+00:00** Pending Committee Action in House of Origin (Ways and Means Education)
- **2024-04-02T04:00:00+00:00** Read for the first time and referred to the House Committee on Ways and Means Education `reading-1, referral-committee`
- **2024-05-17T19:10:00+00:00** Enacted as 2024-437 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6874ff35-e641-43f8-a6f3-976ff48179a7`. Confidence: reported (aggregated from official Alabama legislature records).