Alabama HB341: Income tax, to exempt certain income earned by members of the Alabama National Guard

What the bill says

An Act, Relating to exemptions from state income taxation; to amend Section 40-18-19, Code of Alabama 1975; to exempt the first $5,000 of taxable income earned from inactive duty training from state income tax for individuals that serve in the Alabama National Guard; and to make nonsubstantive, technical revisions to update the existing code language to current style.

From the enrolled text:

An Act, Relating to exemptions from state income taxation; to amend Section 40-18-19, Code of Alabama 1975; to exempt the first $5,000 of taxable income earned from inactive duty training from state income tax for individuals that serve in the Alabama National Guard; and to make nonsubstantive, technical revisions to update the existing code language to current style. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 40-18-19, Code of Alabama 1975, is amended to read as follows: "§40-18-19 (a) The following exemptions from income taxation shall be allowed to every individual resident taxpayer: (1) Retirement allowances, pensions and annuities, or optional allowances, approved by the Board of Control of the Teachers' Retirement System of Alabama, which exempt status is set out in Section 16-25-23. (2) Retirement allowances, pensions and annuities, or optional allowances, approved by the Board of Control of the Employees' Retirement System of Alabama, which exempt status is set out in Section 36-27-28. (3) The first eight thousand dollars ($8,000) of any retirement compensation, retirement allowances, pensions and annuities, or optional allowances, received by any eligible firefighter, as defined in Sections 36-32-1 and 36-32-2, or his or her designated beneficiary, from any firefighting Page his or her designated beneficiary, from any firefighting HB341 Enrolled agency established in the State of Alabama, but only if such …

Read the full official text

Sponsors

• Starnes, Jerry (R, HD-088) · primary sponsor
• Rehm, Rick (R, HD-085)
• Shaw, Mike (R, HD-047)
• Bolton, Ron (R, HD-061)
• Stubbs, Troy (R, HD-031)
• Fincher, Bob (R, HD-037)
• Mooney, Arnold (R, HD-043)
• Oliver, Ed (R, HD-081)
• Ingram, Reed (R, HD-075)
• Paschal, Kenneth (R, HD-073)
• Lipscomb, Craig (R, HD-030)
• Smith, Ivan (R, HD-042)

Latest actions

1. April 17, 2026: Enacted
2. April 8, 2026: Signature Requested
3. April 8, 2026: Delivered to Governor
4. April 8, 2026: Enrolled
5. April 7, 2026: Ready to Enroll
6. April 7, 2026: Starnes Motion to Concur In and Adopt Senate Amendment - Adopted Roll Call 1254
7. April 7, 2026: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1209
8. April 7, 2026: Jones motion to Adopt - Adopted Roll Call 1208
9. April 7, 2026: Finance and Taxation Education 1st Amendment Offered
10. April 7, 2026: Third Reading in Second House

Votes

• House Roll Call #1254 (April 8, 2026): 102 yea, 0 nay, passed
• Senate Roll Call #1209 (April 7, 2026): 34 yea, 0 nay, passed
• Senate Roll Call #1208 (April 7, 2026): 34 yea, 0 nay, passed
• Senate Roll Call #1207 (April 7, 2026): 34 yea, 0 nay, passed
• House Roll Call #333 (February 10, 2026): 100 yea, 0 nay, passed
• House Roll Call #332 (February 10, 2026): 103 yea, 0 nay, passed

Common questions

What is HB341?

HB341 is a bill in the Alabama Legislature (2026 Regular Session): Income tax, to exempt certain income earned by members of the Alabama National Guard.

What does HB341 do?

In its own words: An Act, Relating to exemptions from state income taxation; to amend Section 40-18-19, Code of Alabama 1975; to exempt the first $5,000 of taxable income earned from inactive duty training from state income tax for individuals that serve in the Alabama National Guard; and to make nonsubstantive, technical revisions to update the existing code language to current style.

What is the status of HB341?

Signed into law as of April 17, 2026. Latest action: Enacted (April 17, 2026).

Who sponsored HB341?

Starnes, Jerry (R, HD-088), with 11 co-sponsors.

Where is the official record for HB341?

On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/HB341