House Bill 407 authorizes local redevelopment authorities to include transient occupancy taxes, such as hotel taxes, as a form of payment in lieu of tax (PILOT). Currently, these authorities can already require PILOTs based on other state taxes. The bill also mandates that these authorities report certain payments in lieu of tax to the Department of Revenue. This affects how local redevelopment authorities structure financial agreements and introduces a new reporting requirement for them.
HB 505 revises procedures for appealing tax assessments to the Alabama Tax Tribunal or circuit court. It increases the period a taxpayer has to file an appeal from 30 days to 60 days after a final assessment. Additionally, the bill changes the compensation for judges of the Alabama Tax Tribunal, stipulating that they will be paid at the same rate as administrative law judges.
HB 352 aims to increase the maximum amount that can be assessed on the sale of cotton bales in Alabama. Under existing law, certified commissions, following a producer referendum, can levy an assessment on cotton sales to promote the commodity. This bill would raise the maximum permissible assessment from one dollar ($1.00) to one dollar and thirty cents ($1.30) per bale. The assessment amount is determined annually by the certified commission, provided a majority of participating cotton producers vote in favor. The bill also includes minor technical revisions to update existing code language.
HB 157 amends the Omnibus Pay Act, which governs compensation for designated elected local county officials. Currently, uniform increases in compensation, such as cost-of-living adjustments, are not included in an official's base compensation. This bill provides that for local officials elected or appointed after July 1, 2025, their initial compensation will include any uniform increases received by the immediately prior officeholder. This change ensures that new officials' starting pay reflects previous uniform adjustments made to the position.
HB 158 establishes a new procedure for funding future pension benefit increases for retirees of Alabama's Employees' Retirement System and Teachers' Retirement System. Under this bill, any future benefit increase must be approved by a separate legislative act, and its full annual cost must be specifically included and funded in the state's annual appropriation acts. If the annual cost is not identified and appropriated, the benefit increase will not be paid for that fiscal year. This process aims to ensure that any approved benefit increases do not add to the unfunded liability of the retirement systems.
House Bill 366, also known as the Lakyn Canine Act, authorizes emergency medical services (EMS) personnel to provide emergency medical care to police dogs injured in the line of duty. It also permits EMS personnel to transport these injured police dogs to veterinary facilities, provided no human requires medical attention or transport at that time. The bill grants immunity from criminal or civil liability for EMS personnel who provide such care in good faith. Additionally, it provides immunity for EMS personnel who choose to refuse treatment or transport for an injured police dog. This act is set to become effective on October 1, 2025.
HB 315 requires the Department of Revenue to adjust the dollar value caps for certain items exempt from sales tax during designated weekends, such as clothing, computers, and school supplies. These adjustments will be based on changes in the Consumer Price Index (CPI) and will occur every five years, starting in 2026. Additionally, the bill increases the advance notice period for local governments to pass resolutions or ordinances adopting these sales tax exemptions for local sales taxes. This bill affects consumers purchasing these items and local governments implementing sales tax holidays.
HB 335 authorizes counties and municipalities with permitting programs to levy an additional fee of up to $20 on residential building permits, including mechanical, plumbing, and electrical permits. The funds collected from these fees will be deposited into the Alabama Construction Trade Academy Fund. This fund will then be used to establish a grant program, administered by a board in consultation with an advisory council, to support construction trade education programs throughout the state, aiming to address the shortage of skilled tradesmen in the residential construction industry.
HB 379 amends state income tax law to create an exemption for certain nonresident workers. It specifies that there will be no state income tax withholding or remittance obligation for wages paid to individuals temporarily in the state. This exemption applies when these nonresidents are performing disaster recovery work following a major disaster officially declared by the U.S. President or the State Governor.
House Bill 333 allows two or more municipalities to jointly establish a regional law enforcement training facility authority. This authority would be responsible for constructing, maintaining, and operating a shared training facility for law enforcement officers from participating municipalities.
The authority would be governed by a board of directors, including mayors and municipal council members, and would have powers to acquire property, enter contracts, and issue bonds to fund its operations. Its property and bonds would be exempt from state taxes. This bill aims to provide a collaborative framework for local governments to develop and manage regional law enforcement training resources.
HB 542 proposes changes to the retirement benefits and allowances for district attorneys, prosecutors, and attorneys within the office of prosecution services. The bill expands the membership of the District Attorneys' Plan and modifies provisions for participation in the supernumerary program and the employees' retirement system. These changes are achieved by amending sections 12-17-213 and 12-17-227.11 of the Code of Alabama 1975. If enacted, the bill would become effective on July 1, 2025.
HB 43 amends Alabama's criminal procedure laws to expand the use of "split sentences" for certain felony convictions. It allows judges to impose a split sentence - a period of confinement followed by probation - for individuals convicted of Class A, B, or C felonies who receive sentences up to 30 years, an increase from the previous 20-year limit. For sentences between 20 and 30 years, the bill mandates a minimum of 10 years of confinement before probation. This bill gives judges more discretion in sentencing for a broader range of serious offenses, while explicitly excluding Class A or B felony sex offenses involving a child from split sentencing eligibility.
