TAX: Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)
HB 10 redefines delinquent acts for Alabama youth, removing nonfelony and water safety offenses for ages 14-15, reducing court cases and emphasizing rehabilitation.
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