Converts hypotaurine to alanine and sulfinoacetaldehyde, which desulfinates spontaneously to acetaldehyde and sulfite. Can also catalyze the degradation of taurine into alanine and sulfoacetaldehyde, which is stable (PubMed:23603744). Has 2-fold higher aminotransferase activity with hypotaurine as the substrate (PubMed:23603744). hypotaurine + pyruvate = 2-sulfinoacetaldehyde + L-alanine pyruvate + taurine = L-alanine + sulfoacetaldehyde Organosulfur degradation. Induced by growth on hypotaurine. Belongs to the class-III pyridoxal-phosphate-dependent aminotransferase family.