HB 388 exempts 10 specific community foundations in Alabama from state sales and use taxes, including the Black Belt Community Foundation, Central Alabama Community Foundation, and others listed in the bill. It extends this state tax exemption through August 31, 2031, and allows local municipalities and counties to also exempt these foundations from local sales taxes starting September 1, 2026. The bill repeals the previous tax exemption law (Section 40-9-39.4) and requires these foundations to submit annual reports to the Department of Revenue. This policy change directly affects the 10 named community foundations by removing their sales tax obligations at both state and local levels for the specified period.
SB 280 allows Alabama state employees and teachers enrolled in the Employees' Retirement System or Teachers' Retirement System to purchase retirement credit for public service performed with the federal government. This expands existing rules that already permit purchasing credit for certain out-of-state or public education service. To qualify, members must have at least 10 years of contributing service in Alabama's system, pay the full actuarial cost for each year of federal service, and obtain written certification from the federal government. Credit must be purchased in one-year increments (or the full remaining period if less than one year). The bill takes effect October 1, 2026.
HB 477 increases the maximum membership of Alabama's main Workforce Board from 40 to 45 members and raises the regional workforce board size from 20 to 25 members. It establishes a quorum of four voting members for the executive committee and allows executive committee members to participate in meetings via electronic means (including for voting). These changes update procedural requirements for board operations and membership structure under existing workforce development laws, affecting the Alabama Workforce Board and its regional branches. The bill makes no policy changes to funding or program requirements, only administrative adjustments to board composition and meeting procedures.
HB 379 amends Alabama's Entertainment Industry Incentive Act of 2009 to create a new rebate program for small film productions spending $100,000-$499,999 in the state, offering a 45% rebate on payroll paid to Alabama residents. It extends the deadline for the Department of Commerce to contract an outside review of the incentive program until the first day of the 2028 legislative session. The bill also clarifies that payments to "loan-out companies" (entities handling payroll for freelancers) qualify for the rebate only if the production company properly withheld and remitted Alabama taxes on those payments. This directly affects small film productions and Alabama-based crew members seeking tax incentives under the existing program.
HB 465 creates a new "Invisible Disability" license plate decal program for Alabama residents with specific medical conditions or their primary caregivers. It allows eligible individuals - diagnosed with conditions like autism, PTSD, diabetes, or cognitive disabilities - to apply for the decal through local officials by providing a physician's diagnosis and paying standard registration fees plus any distinctive plate costs. The decal does not grant special parking access; separate permits are required for that under existing law. The program will take effect January 1, 2027, and the design will be created by Kulturecity, Incorporated under state approval.
SB 289 amends Alabama's Growing Alabama Act to allow tax credits for site improvements when the site is owned by multiple local economic development organizations, provided all parties listed on the deed are eligible applicants. Previously, only sites owned by a single organization qualified for these tax credits. The bill removes the single-ownership requirement, enabling joint applications from multiple eligible organizations to fund infrastructure improvements. This directly affects local economic development groups and businesses that may benefit from improved sites funded through these credits.
HB 372 authorizes the Alabama Department of Insurance to create two new exempt personnel positions within its Pharmacy Benefits Manager Division. These positions would be exempt from the state Merit System (meaning they wouldn't follow standard civil service hiring rules) and their compensation would be set by the Insurance Commissioner. The bill does not change existing insurance regulations but adds these specific roles to the division's staffing structure, effective June 1, 2026.
SB 300 amends Alabama's license plate law to update design requirements for the "Helping Schools" distinctive plates and provide a free replacement for eligible owners. It specifies that the Department of Revenue must follow new design rules when creating these plates, which currently feature a white background with red "Helping Schools" text and a red apple, green book, and yellow ruler. Eligible individuals include those who purchased or renewed their "Helping Schools" plates between March 1, 2025, and December 31, 2026, who will receive a new plate meeting the updated design at no cost during the 2027 registration year. The bill takes effect January 1, 2027, and does not change the $20 annual fee for the plate program.
SB 211 expands sick leave options for public education employees in Alabama. It allows direct sick leave donations between employees at different schools or institutions (like K-12 districts and public colleges), removes limits on how much extended medical leave an employee can donate, and requires the State Board of Education to create a model policy for this. All public education authorities (including local school boards and colleges) must adopt this policy, including provisions for sick leave banks and direct donations. The bill affects teachers, support staff, and administrators working in Alabama’s public education system.
HB 329 requires all Alabama public K-12 students to complete an approved computer science course to graduate, starting with the 2032 graduating class. The bill expands the definition of computer science to include AI and algorithmic processes, and establishes standards for approved courses that must focus on creating technology, not just using it. Approved computer science credits can count toward math, science, or career education graduation requirements without increasing the total credit count. School districts must implement phased course offerings: high schools by 2020-2021, middle schools by 2021-2022, and elementary schools by 2022-2023. The State Department of Education will develop course standards and maintain an approved course list.
SB 194 eliminates a redundant requirement in Alabama's ethics law for candidates who already filed a statement of economic interests. Currently, such candidates must provide proof to the Ethics Commission when qualifying for office; this bill removes that step. The change directly affects candidates running for state or local office who have an existing, current economic interests statement on file. It simplifies the filing process by allowing them to qualify without submitting additional proof, while maintaining the core requirement to file the statement itself. The bill amends Section 36-25-15 of Alabama's Code to reflect this change.
SB 86 extends the time period for certain businesses to file new or replacement surety bonds from 30 to 60 days, and extends the payment period for assessments on unlawfully imported or transported motor fuels from 30 to 60 days. This applies directly to entities like compressed natural gas (CNG) and liquefied natural gas (LNG) sellers, as well as motor fuel suppliers, importers, distributors, and terminal operators. The bill amends Alabama law (sections 40-17-168.5, 40-17-335, and 40-17-353) to update these deadlines and includes technical revisions to modernize the code language. These changes provide additional time for affected businesses to comply with bonding and payment requirements without immediate license cancellation or penalties.
