Fabio
77 lines
5.2 KiB
Markdown
77 lines
5.2 KiB
Markdown
---
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type: "Bill"
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title: "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."
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description: "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."
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jurisdiction: "us/states/al"
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legislature: "Alabama Legislature"
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session: "2021rs"
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identifier: "HB 170"
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citation: "Alabama HB 170 (2021rs)"
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classification: ["bill"]
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subjects: ["Taxation"]
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status: "enacted"
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primary_sponsors: ["Garrett"]
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version_count: 4
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action_count: 17
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vote_count: 3
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first_action: "2021-02-02T05:00:00+00:00"
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last_action: "2021-02-11T05:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/b689bef9-256e-4c3f-8726-3025f8edd481"
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source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB170"
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source_hash: "4cc0bbe1c64eeddceaf0b35b8c18b1e7aa457f1784ccafb7a418868e1fb88569"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-al"]
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---
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# 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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB170-int.pdf)
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2. **Amd/Sub 209583-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/209583-2.pdf)
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3. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB170-eng.pdf)
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4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB170-enr.pdf)
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## Votes
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- Motion to Read a Third Time and Pass adopted Roll Call 132 — **27–0** (pass) · upper
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- Motion to Adopt adopted Roll Call 3 — **96–0** (pass) · lower
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- Motion to Read a Third Time and Pass adopted Roll Call 4 — **94–0** (pass) · lower
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## Sponsors
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- Garrett — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **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`
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- **2021-02-03T05:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
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- **2021-02-04T05:00:00+00:00** Third Reading Passed `passage`
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- **2021-02-04T05:00:00+00:00** Ways and Means Education Amendment Offered `amendment-introduction`
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- **2021-02-04T05:00:00+00:00** Motion to Adopt adopted Roll Call 3 `amendment-passage`
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- **2021-02-04T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 4 `passage`
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- **2021-02-04T05:00:00+00:00** Engrossed
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- **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`
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- **2021-02-09T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
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- **2021-02-10T05:00:00+00:00** Third Reading Passed `passage`
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- **2021-02-10T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 132 `passage`
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- **2021-02-11T05:00:00+00:00** Passed Second House `passage`
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- **2021-02-11T05:00:00+00:00** Signature Requested
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- **2021-02-11T05:00:00+00:00** Enrolled
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- **2021-02-11T05:00:00+00:00** Clerk of the House Certification
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- **2021-02-11T05:00:00+00:00** Assigned Act No. 2021-1. `executive-signature`
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- **2021-02-11T05:00:00+00:00** Delivered to Governor at 11:42 a.m. on February 11, 2021. `executive-receipt`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b689bef9-256e-4c3f-8726-3025f8edd481`. Confidence: reported (aggregated from official Alabama legislature records).
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