Regarding if Act 271 of the Acts and Joint Resolutions of 1984 grants a $2,000 exclusion from income or rather does it grant a $2,000 exemption, and is the $2,000 amount in Act 271 in addition to or in lieu of the $800 exemption for dependents under § 12–7–310(3).
Requested by: Mr. William R. Geddings, Jr., Director, Income and Estate Division
