State Sen. Dan Roberts (R-Mountain Brook) told the Mid-Alabama Republican Club (MARC) on Saturday that the Alabama House of Representatives would consider legislation on Tuesday that would make advance child tax credits from American Rescue Plan Act (ARPA) COVID relief funds exempt from Alabama's five percent state income tax.

The Alabama Senate has already unanimously passed Senate Bill 152, sponsored by Roberts. The House has House Bill 231 by State Rep. Jim Carns (R-Vestavia) on Tuesday’s special order. HB231 is the House version of SB152.

The legislation provides an exclusion from state income taxes of enhanced federal child tax credits from ARPA.

In 2021, the U.S. Congress passed ARPA. Americans received tax credit stimulus checks, many wired straight into their accounts. Roberts’ bill would allow Alabamians to keep all of that money without having to pay Alabama state income tax on it.

Roberts told 1819 News it would mean a tax savings for Alabamians of $87 million.

“The fiscal note is zero,” Roberts said. “We never planned on this. This is money we did not budget for.

“This is for people who were working and making less than $150,000 per year. That is 85, perhaps 90% of the people of Alabama (who make less than $150,000 and pay taxes on their earnings.)

"Those people were in the workforce. I have had it with paying people to lay around the house. This is the right thing to do. My colleagues understand it and once I get it explained, the House members will too."

The legislation has bipartisan support.

Roberts said that Alabama taxpayers should continue to wait to file their taxes until this bill can be passed by both Houses and signed into law by the governor in order to get the full benefit. A filer who files before it is made law would have to file an amended return in order to get the reduction.

Roberts's wife, Ann, remains gravely ill with a severe case of COVID-19 and is in intensive care. Attorney General Steve Marshall (R) led the MARC in a prayer for God’s healing for Ann on Saturday.

HB231 is part of a 17 bill special order calendar that the House is expected to address on Tuesday.

Tuesday is day 10 of the 2022 Alabama Regular Legislative Session.

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