National guard and reserve; state income tax exemption

This bill expands Alabama's state income tax exemption to cover more military pay for National Guard and Reserve members. Under the new rules, compensation received by these service members is exempt from state income tax if they are deployed outside the United States or activated to support emergency responses, whether inside or outside the country. The change applies to income earned in the 2025 tax year and later, ensuring these specific groups of reservists are treated similarly to active-duty soldiers already covered by the exemption.