Excludes difficulty of care payments from gross income for state income tax purposes.

This bill amends the definition of "gross income" under Alabama law to exclude payments made under certain Medicaid Home and Community-Based Services Waiver programs to individual care providers. These payments, which are intended to compensate for the difficulty of care provided, will no longer be included in the calculation of gross income for state income tax purposes. The amendment applies to all tax years beginning on or after the effective date of the act, which is October 1, 2024.

Excludes difficulty of care payments from gross income for state income tax purposes.

This bill amends the definition of "gross income" under Alabama law to exclude payments made under certain Medicaid Home and Community-Based Services Waiver programs to individual care providers. These payments, which are intended to compensate for the difficulty of care provided, will no longer be included in the calculation of gross income for state income tax purposes. The amendment applies to all tax years beginning on or after the effective date of the act, which is October 1, 2024.