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TheAlabama Income Tax, Amendment 1, also known asAmendment 1, was on the ballot inAlabama onOctober 2, 1945, as alegislatively referred constitutional amendment. It wasdefeated. The amendment proposed to amend the constitution. The amendment proposed that the legislature levy and collect an income tax from whatever source derived within the state, including incomes from salaries, fees and compensation paid for the calendar year of 1933, and thereafter. The tax would be fixed at no more than five percent and three percent for corporations. From net income an exemption of not less than $1,500 would be allowed to unmarried persons and an exemption of not less than $3,000 would be allowed to the head of a family, provided that only one exemption would be allowed to husband and wife where they are living together and make separate returns for income tax; an exemption of not less than $300 would be allowed for each dependent under the age of 18.

The funds derived from the tax would be used to create a trust fund for the payment of the principal of all outstanding warrant refunding bonds and to become part of and to supplement the sinking fund, created for the payment “Old Bonded Debt” and Funding Renewal Bonds; to replace revenues lost to the several funds by reason of exemption of homesteads from the state ad valorem tax; any residual funds would be paid into the state treasury.^[1]

Election results

Alabama Amendment 1 (October 1945)
Result		Votes	Percentage
dNo		75,308	64.00%
Yes		42,368	36.00%

Election results via:Alabama Official and Statistical Register, 1947

See also

Suggest a link

• Alabama 1945 ballot measures
• 1945 ballot measures
• List of Alabama ballot measures
• History of Initiative & Referendum in Alabama

External links

• Alabama Official and Statistical Register, 1947

Footnotes

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