text: In some years, it imposes more death sentences than does Texas, a state which has a population five times larger.However, executions per capita are significantly higher in Texas.Some of its cases have been highly controversial; the U.S.Supreme Court has overturned 24 convictions in death penalty cases.It was the only state to allow judges to override jury decisions in whether or not to use a death sentence; in 10 cases judges overturned sentences of life imprisonment without parole that were voted unanimously by juries.This judicial authority was removed in April 2017.On May 14, 2019, Alabama passed the Human Life Protection Act, banning abortion at any stage of pregnancy unless there is a "serious health risk", with no exceptions for rape and incest.The law subjects doctors who perform abortions with 10 to 99 years imprisonment.The law was originally supposed to take effect the following November, but on October 29, 2019, U.S.District Judge Myron Thompson blocked the law from taking effect due to it being in conflict with the 1973 U.S.Supreme Court case Roe v.Wade.On June 24, 2022, after the U.S.Supreme Court overturned Roe v.Wade in Dobbs v.Jackson Women's Health Organization, Judge Thompson lifted the injunction, allowing the law to go into effect.Alabama is one of the very few states that does not allow the creation of state lotteries.Taxes Taxes are collected by the Alabama Department of Revenue.Alabama levies a 2%, 4%, or5% personal income tax, depending on the amount earned and filing status.Taxpayers are allowed to deduct their federal income tax from their Alabama state tax, even if taking the standard deduction; those who itemize can also deduct FICA (the Social Security and Medicare tax).The state's general sales tax rate is 4%.Sales tax rates for cities and counties are also added to purchases.