republic-os/legislation/us/states/al/2021rs/hb-170.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Income tax, exclusion for federal tax credits, advance refunds, qualified disaster relief payments, subsidies, grants, student loans, or loan forgiveness from federal CARES Act and subsequent federal COVID relief legislation, exemption from income and financial institution excise tax for amounts from the Coronavirus Relief Fund, to decouple from 26 U.S.C, 951A and 118 (b)(2), to change business interest expense limitation, and to allow Electing Pass-Through Entity to be taxed at entity level, Sec. 40-27-1 am'd.	Income tax, exclusion for federal tax credits, advance refunds, qualified disaster relief payments, subsidies, grants, student loans, or loan forgiveness from federal CARES Act and subsequent federal COVID relief legislation, exemption from income and financial institution excise tax for amounts from the Coronavirus Relief Fund, to decouple from 26 U.S.C, 951A and 118 (b)(2), to change business interest expense limitation, and to allow Electing Pass-Through Entity to be taxed at entity level, Sec. 40-27-1 am'd.	us/states/al	Alabama Legislature	2021rs	HB 170	Alabama HB 170 (2021rs)	bill	Taxation	enacted	Garrett	4	17	3	2021-02-02T05:00:00+00:00	2021-02-11T05:00:00+00:00	openstates	ocd-bill/b689bef9-256e-4c3f-8726-3025f8edd481	http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB170	4cc0bbe1c64eeddceaf0b35b8c18b1e7aa457f1784ccafb7a418868e1fb88569	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-al

Alabama HB 170 (2021rs) — Income tax, exclusion for federal tax credits, advance refunds, qualified disaster relief payments, subsidies, grants, student loans, or loan forgiveness from federal CARES Act and subsequent federal COVID relief legislation, exemption from income and financial institution excise tax for amounts from the Coronavirus Relief Fund, to decouple from 26 U.S.C, 951A and 118 (b)(2), to change business interest expense limitation, and to allow Electing Pass-Through Entity to be taxed at entity level, Sec. 40-27-1 am'd.

Version chain

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

1. Introduced (filed) — source
2. Amd/Sub 209583-2 (committee substitute) — source
3. Engrossed (committee substitute) — source
4. Enrolled (enrolled) — source

Votes

• Motion to Read a Third Time and Pass adopted Roll Call 132 — 27–0 (pass) · upper
• Motion to Adopt adopted Roll Call 3 — 96–0 (pass) · lower
• Motion to Read a Third Time and Pass adopted Roll Call 4 — 94–0 (pass) · lower

Sponsors

• Garrett — primary (person)

Timeline

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

• 2021-02-02T05:00:00+00:00 Read for the first time and referred to the House of Representatives committee on Ways and Means Education reading-1, referral-committee
• 2021-02-03T05:00:00+00:00 Read for the second time and placed on the calendar 1 amendment reading-2
• 2021-02-04T05:00:00+00:00 Third Reading Passed passage
• 2021-02-04T05:00:00+00:00 Ways and Means Education Amendment Offered amendment-introduction
• 2021-02-04T05:00:00+00:00 Motion to Adopt adopted Roll Call 3 amendment-passage
• 2021-02-04T05:00:00+00:00 Motion to Read a Third Time and Pass adopted Roll Call 4 passage
• 2021-02-04T05:00:00+00:00 Engrossed
• 2021-02-04T05:00:00+00:00 Read for the first time and referred to the Senate committee on Finance and Taxation Education reading-1, referral-committee
• 2021-02-09T05:00:00+00:00 Read for the second time and placed on the calendar reading-2
• 2021-02-10T05:00:00+00:00 Third Reading Passed passage
• 2021-02-10T05:00:00+00:00 Motion to Read a Third Time and Pass adopted Roll Call 132 passage
• 2021-02-11T05:00:00+00:00 Passed Second House passage
• 2021-02-11T05:00:00+00:00 Signature Requested
• 2021-02-11T05:00:00+00:00 Enrolled
• 2021-02-11T05:00:00+00:00 Clerk of the House Certification
• 2021-02-11T05:00:00+00:00 Assigned Act No. 2021-1. executive-signature
• 2021-02-11T05:00:00+00:00 Delivered to Governor at 11:42 a.m. on February 11, 2021. executive-receipt

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/b689bef9-256e-4c3f-8726-3025f8edd481. Confidence: reported (aggregated from official Alabama legislature records).