HB 3 exempts state sales and use taxes on fresh, unprocessed fish or seafood sold directly by anglers or fishermen (defined as "producers" in the bill). This applies only to retail sales of seafood in its original, unmanufactured state. Local counties and municipalities may choose to also exempt these sales from local taxes, but only if they adopt a specific resolution or ordinance. The exemption takes effect on September 1, 2026.
HB 28 would create a state income tax credit for Alabama restaurants that donate oyster shells to approved recycling programs. Restaurants can claim up to $2,000 per year (based on $1 for every 50 pounds of shells donated), with a total annual cap of $100,000 across all participating businesses. Credits are awarded on a first-come, first-served basis and are only available for tax years 2026 through 2030. The Alabama Department of Revenue will collaborate with conservation officials to designate eligible recycling programs.
SB 10 proposes a constitutional amendment in Alabama that would require Tuscaloosa County voters to approve any new or increased county or municipal sales and use tax through a majority vote at a referendum held during a regular general election. The amendment mandates at least two public hearings and 60 days of newspaper notice before any such tax vote. It directly affects Tuscaloosa County residents and local governments by preventing tax increases without voter consent, ensuring community input before new tax levies take effect.
This bill is a resolution that formally commends United States Army Reserve Retired Brigadier General Vandiver H. Carter for being selected as the 2026 Marion Military Institute Alumnus of the Year. The measure highlights his 15-year service on the institute's Board of Trustees and his extensive military career spanning 37 years. It serves as an official tribute to his leadership and contributions to the institution and the community.
This bill creates a new Accountability Council to review Alabama's public K-12 education accountability system and recommend improvements focused on closing achievement gaps and ensuring long-term student success. The council will be led by an elected chair and include members appointed by the Governor, legislative leaders, education officials, and various stakeholder groups representing business, schools, and higher education. Additionally, the bill requires the Alabama Workforce Board, along with the State Department of Education and the Alabama Commission on Higher Education, to develop a system for measuring student performance data related to college and career readiness indicators. This data collection system will track outcomes such as postsecondary enrollment, industry credentials, income within six years of graduation, and employment in high-wage sectors to assess the return on investment of the education system. The council will meet annually to review current report cards, analyze the new data, and provide recommendations to state officials for revisions to the accountability system.
This bill establishes an 8% privilege tax on net gambling revenue from historical horse racing wagering on computerized machines in Macon County, Alabama. The tax would be collected by the Macon County Racing Commission from historical horse racing licensees and distributed according to local law. The legislation defines net gambling revenue as total wagering amounts excluding free bets, promotional credits, federal taxes, voided wagers, and prize payouts. This new tax replaces any existing local taxes on historical horse racing pari-mutuel activities but does not affect taxes on live greyhound and thoroughbred racing. The bill does not authorize any new gambling activities beyond what is currently permitted by law.
This bill exempts Tigers for Tomorrow Exotic Animal Preserve, Incorporated from paying state sales and use taxes. It also allows local counties and municipalities to choose whether to grant similar tax exemptions to the organization. The changes would take effect on September 1, 2026, and directly impact the financial obligations of this specific exotic animal preserve.
This bill requires the state Department of Transportation to reimburse certain utilities for costs associated with relocating their facilities when public highway projects require it. The reimbursement applies specifically to utility infrastructure located within public rights-of-way and must be paid when the utility begins spending funds on relocation. The bill clarifies that these reimbursement rules do not apply to utility facilities on private property, where utilities are entitled to standard legal compensation instead. This change affects state transportation funding processes and utility companies involved in infrastructure projects along public roads.
This bill allows the city council of Class 1 municipalities in Alabama to set the mayor's annual salary at a minimum of $220,000, which must remain fixed throughout the mayor's term. It also establishes a monthly expense allowance of $10,000 for mayors in these municipalities, which does not require accounting and may be treated as part of retirement contributions if the mayor elects to do so. The legislation repeals previous laws that specifically set compensation for the mayor of Birmingham, replacing them with these new general rules for Class 1 municipalities. These changes directly affect mayors and city councils in Alabama's Class 1 cities by standardizing their compensation structure.
This bill modifies the Teachers' Retirement System to provide a longevity bonus to certain retirees and their beneficiaries. The key provision establishes that eligible individuals receiving monthly allowances from the system on or before September 30, 2026, will receive an additional bonus payment. The legislation also requires funding to be appropriated to the Teachers' Retirement System to cover these bonus payments. This change directly affects teachers and other public employees who are already retired and drawing benefits from the system. The bill is currently under consideration by the Senate Committee on Finance and Taxation Education.
HB 13, titled the "Laken Riley Act," establishes procedures for Alabama state and local law enforcement to interact with federal immigration authorities. It allows officers to arrest individuals based on immigration status or federal immigration violations, requires jails to honor federal immigration detainer requests, and mandates quarterly reporting on foreign nationals held in county/municipal jails. The bill also creates standardized intake and booking processes for undocumented individuals and permits law enforcement to transport them to federal custody. These provisions directly affect law enforcement agencies, county jails, and individuals in Alabama without legal immigration status.
This bill is a ceremonial resolution that formally congratulates the owners and staff of Campbell Hardware and Sporting Goods in Robertsdale, Alabama, on their 80th anniversary. The text highlights the store's history since 1946, its location in the downtown area, and its role as a community landmark that continues to serve customers with a wide range of products. The resolution expresses appreciation for the business's long-standing service and wishes the family-owned company continued success in the future.
