SB 190 Alabama Senate · 2026 Regular Session

Sales Tax; to exempt Precision Ocular

SB 190 exempts Advancing Sight Network from paying state, county, and municipal sales and use taxes for five years, from October 1, 2026, through September 30, 2031. The bill directly affects Advancing Sight Network, a specific organization, by removing its obligation to pay these taxes during the exemption period. Key provisions include a clear five-year timeframe, exemption from all local tax levels (state, county, municipal), and an effective date of June 1, 2026. This is a targeted tax exemption, not a broad policy change, and applies only to the named organization. The bill is currently pending in the House Finance and Taxation Committee.

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Feb 2026

House Passage

Apr 2026

Signed into Law

Apr 2026

Introduced Jan 21, 2026 Signed Apr 17, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed → Enrolled · 3 edits · Apr 17, 2026

MINOR

The bill transitioned from an 'Engrossed' draft to a final 'Enrolled' version ready for the Governor's signature. The primary change is the addition of official certification signatures from the Senate President and House Speaker, confirming that the bill has successfully passed both chambers of the legislature. No substantive policy changes, such as tax rates, exemption criteria, or effective dates, were altered in this version.

Scope change

The scope of the bill remains unchanged; it continues to exempt Precision Ocular from state sales and use taxes and allows local jurisdictions to grant similar exemptions.

TECHNICAL

Added certification signatures and dates from the President of the Senate and Speaker of the House to formally certify the bill's passage.

Removed internal legislative tracking notes, committee referral dates, and vote counts that were present in the draft version.

Updated the document header and page numbering to reflect the final enrolled status of the act.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 7, 2026

Lower · Passed

Motion to Read a Third Time and Pass - Adopted Roll Call 1219

lower

Mar 18, 2026

Lower · Passed

Reported Out of Committee Second House

lower

Feb 17, 2026

Lower · Passed

Pending Committee Action in Second House (Ways and Means Education)

lower

Feb 17, 2026

Upper · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 426

upper

Feb 17, 2026

Upper · Passed

Waggoner motion to Adopt - Adopted Roll Call 425

upper

Feb 17, 2026

Introduced

Finance and Taxation Education 1st Substitute Offered (Finance and Taxation Education)

upper

Feb 11, 2026

Upper · Passed

Reported Out of Committee House of Origin

upper

Jan 22, 2026

Committee

Re-referred to Committee in House of Origin (Finance and Taxation Education)

upper

Jan 22, 2026

Upper · Passed

Reported Out of Committee House of Origin

upper

Jan 21, 2026

Upper · Passed

Pending Committee Action in House of Origin (Finance and Taxation General Fund)

upper

1 primary · 0 co-sponsors