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

HB 228 would exempt the first $5,000 of annual drill pay earned by Alabama National Guard members from state income tax. This policy change directly affects part-time military personnel serving in the Alabama National Guard, specifically covering income from inactive duty training. The bill amends Alabama’s tax code (Section 40-18-19) to add a new exemption for this income, mirroring existing exemptions for firefighters and police officers but setting a $5,000 limit instead of the $8,000 used for other groups. The bill is currently pending committee review in the Alabama House of Representatives.