(a) A person qualifying for the optional increased standard deduction is an Alabama resident, single person, or married persons filing a joint return that meet all of the following criteria:

(1) Alabama gross income of less than one hundred thousand dollars ($100,000).

(2) Zero dollars ($0) of non-wage income.

(3) Has no dependents or is not claiming any expense or deduction associated with any dependents.

(4) Does not claim any itemized deductions.

(5) Does not claim any adjustments to income as prescribed in Section 40-18-14.2.

(6) Does not claim the federal income tax deduction as provided in Section 40-18-15.

(7) Does not claim any credits that are available to offset any portion of the tax levied in this chapter.

(8) Is not required to make estimated payments as provided for in Sections 40-18-80.

(9) Is not claiming any gain or loss as prescribed in this chapter.

(b) Notwithstanding Section 40-18-15, the standard deduction allowed for returns filed pursuant to this section shall be as follows:

(1) Single persons shall be allowed a standard deduction of two thousand two hundred fifty dollars ($2,250), or the standard deduction allowed by Section 40-18-15, whichever is greater.

(2) Taxpayers filing married filing jointly as defined in Section 40-18-27 shall be allowed a standard deduction of four thousand five hundred dollars ($4,500), or the standard deduction allowed by Section 40-18-15, whichever is greater.

(c) Persons qualifying for the optional increased standard deduction are allowed to claim a personal exemption in accordance with Section 40-18-19. The personal exemption and optional increased standard deduction are the only exemption or deduction that shall be allowed by persons opting to claim the optional increased standard deduction.

(d) Persons qualifying for the optional increased standard deduction must voluntarily forego their right to claim the federal income tax deduction as allowed by Section 40-18-15.

(e) Any persons qualifying for the optional increased standard deduction, pursuant to this section, must acknowledge that they are voluntarily foregoing other deductions, credits, and exemptions that may otherwise be available to such persons.

(f) Persons qualifying for and electing to claim the optional increased standard deduction shall file the return on a simplified short form and in a manner prescribed by the department.

(g) The department may promulgate rules to assist with the administration of this section.