Income Taxes; to provide a one-time refundable income tax credit to qualified taxpayers

Summary

The bill creates a one‑time refundable credit on the 2025 Alabama individual income tax return. It applies to taxpayers who filed returns for both 2024 and 2025 and are not nonresidents, estates, trusts, or claimed dependents. The credit equals the lesser of the taxpayer’s 2024 liability or a fixed amount based on filing status.

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