HB 346 would prevent businesses that violate human trafficking or child labor laws from receiving Alabama Jobs Act tax incentives. Specifically, it requires companies found guilty of violating these laws to pay back the full value of any tax breaks, grants, or abatements they received. The bill also updates Alabama law to mandate that the Secretary of Commerce verify businesses do not engage in such violations before approving tax incentives. This directly affects any business seeking economic development tax incentives under Alabama's Jobs Act.
HB 155 removes the annual verification requirement for veterans certified by the U.S. Department of Veterans Affairs as permanently and totally disabled to maintain a property tax exemption on their primary home in Alabama. Currently, these veterans must annually sign and return a form to confirm their disability status; the bill eliminates this step, making the exemption automatic after initial approval. The change applies only to veterans who already qualify under existing law and remains in effect until the veteran dies or moves to a new primary residence. The bill also includes minor technical updates to the tax code language.
HB 308 proposes a constitutional amendment to allow Mobile County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must own a single-family, owner-occupied home used as their principal residence for at least five years before claiming the exemption. The exemption freezes the property’s assessed value from the year prior to claiming (effective October 1, 2027), while requiring annual renewal through the Mobile County Revenue Commissioner by December 31 each year. This change would directly affect Mobile County seniors meeting the age and residency criteria, but requires voter approval to become part of Alabama’s constitution.
HB 359 amends Alabama's Sweet Home Alabama Tourism Investment Act to clarify that a $2.5 million annual tax rebate is supplemental to the initial award, not a replacement. It directly affects tourism companies seeking tax rebates for certified projects like resorts, attractions, or entertainment complexes. The bill requires these companies to document actual project costs through certification by an independent CPA, ensuring transparency about expenses. This change aims to verify that rebate amounts align with verified project investments, rather than estimated costs.
HB 87 exempts sales of deer feed (specifically shelled corn sold for wild deer consumption) from Alabama's state sales and use taxes. It also allows counties and municipalities to choose whether to exempt deer feed sales from local taxes. The bill directly affects businesses selling deer feed and local tax authorities, changing how these sales are taxed at both state and local levels. The exemption takes effect on September 1, 2026.
HB 77 helps disabled veterans with a 100% VA disability rating by streamlining their access to property tax exemptions when applying for home mortgages. The bill requires tax officials to issue a "tentative certificate" of disability exemption upon receiving basic documentation (like VA disability proof and purchase agreements) within 20 days. It also prohibits lenders from including homestead property taxes in a veteran’s debt-to-income ratio calculation when processing their mortgage application. This directly affects veterans seeking home loans who qualify for Alabama’s homestead tax exemption. The law takes effect October 1, 2026.
HB 4 establishes the Alabama Broadband Investment Maximization Act, exempting purchases of broadband equipment and supplies for projects funded or administered by the Alabama Department of Economic and Community Affairs (ADECA) from state sales and use taxes. This directly affects ADECA-funded broadband infrastructure projects by reducing their costs. The exemption covers equipment like cables, antennas, and routers used for broadband services or internet access, but excludes personal devices such as smartphones and consumer routers. The tax exemption applies from September 1, 2026, through August 31, 2029, and does not extend to local county or municipal taxes unless specifically approved.
HB 65 proposes a constitutional amendment to allow Franklin County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, seniors must own the home as their principal residence for at least five years and meet income requirements (not detailed in the bill text). The exemption freezes the property’s assessed value from the year before claiming it, but does not affect homestead exemptions or millage rate changes. The amendment requires voter approval and would take effect for tax years beginning October 1, 2027, with claims due by December 31, 2027. This is a proposed change to the state constitution, not yet law.
HB 64 proposes a constitutional amendment for Colbert County to allow residents aged 65+ to claim a property tax exemption on their primary residence. To qualify, a homeowner must own a single-family home as their principal residence for at least five years before claiming the exemption, and the exemption freezes the property's assessed value from the prior year. The exemption requires written application to the county revenue commissioner between October 1 and December 31, 2027, for the 2027 tax year, and remains valid as long as the homeowner continues living there. This would directly affect Colbert County seniors meeting these specific residency and ownership criteria.
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.
