Budget & Taxes

signed · Alabama · Senate Apr 16, 2026

SB 289: Growing Alabama Act amended to allow sites owned by more than one local economic development organization to qualify

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands tax credit eligibility for economic development organizations, providing tax relief and directly affecting state tax policy and budget through increased credit access.90% confidence

Sub-Topics Tax Incentives Tags Economic Development

in committee · Alabama · House Feb 19, 2026

HB 489: Alabama Student Grant Program; independent postsecondary online institution located in Orange Beach, Alabama added to approved institutions for which students may receive grants to attend

HB 489 adds independent postsecondary online institutions located in Orange Beach, Alabama, to the list of schools eligible for the Alabama Student Grant Program. This program provides state-funded grants to Alabama residents attending approved colleges and universities. The bill updates the legal code to include these institutions, requiring them to be accredited by the Southern Association of Colleges and Schools Commission on Colleges. If enacted, the change would allow students at qualifying online institutions in Orange Beach to access state financial aid.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state-funded grant program to new institutions, increasing government spending on education through existing budget allocation.90% confidence ✓ EducationSupports EducationExpands Alabama Student Grant Program to include online institutions, increasing access to state-funded higher education for Alabama residents.90% confidence

Sub-Topics Student Financial Aid

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signed · Alabama · Senate Mar 13, 2026

SB 312: Marshall County; volunteer fire districts, annexation of new areas, application of fire service fee, enforcement

SB 312 amends Alabama law to allow Marshall County to annex new areas into existing volunteer fire districts and clarify how fire service fees apply. It defines "dwelling" to include mobile homes, tiny homes (under 500 sq ft), and recreational vehicles connected to utilities, while expanding "business property" to cover structures like food trucks. The bill requires fees on all dwellings and businesses within fire district boundaries, adds penalties for late payments, and mandates annual reports on fee collection by the county revenue commissioner. These changes directly affect property owners and businesses in Marshall County fire districts, with fees becoming effective after voter approval. The law prohibits fee increases for five years after initial approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates fire service fees on dwellings/businesses, creating new revenue for fire districts, aligning with fiscal responsibility for public services.90% confidence

in committee · Alabama · House Feb 26, 2026

HB 531: Taxation; to exempt certain contractors from utility gross receipts tax, utility service use tax, and sales and use tax on natural gas and liquefied petroleum gas.

HB 531 would exempt contractors working on public highway, road, or bridge construction projects from paying state taxes on natural gas and liquefied petroleum gas (LPG) used during construction. Specifically, it removes utility gross receipts tax, utility service use tax, and state sales and use tax on these fuels for licensed contractors or subcontractors under government contracts. Counties and municipalities may also adopt similar local tax exemptions for the same purpose. The bill, set to take effect on September 1, 2026, applies only to projects funded by governmental entities as defined in Alabama law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts contractors from taxes on construction fuels, providing tax relief for public infrastructure projects, aligning with tax relief indicators.95% confidence ✗ EnergyOpposes EnergyExempts fossil fuel taxes for construction, favoring fossil fuels over renewables per bill's tax relief for natural gas/LPG use.90% confidence ✓ TransportationSupports TransportationExempts contractors on public road/bridge projects from fuel taxes, reducing construction costs to support infrastructure development.90% confidence

Sub-Topics Business Taxes Sales Tax Oil & Gas Bridges Roads & Highways

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signed · Alabama · House Apr 16, 2026

HB 379: Entertainment Industry Incentive Act of 2009 amended, create additional incentive program, extend review and evaluation deadline

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates 45% tax rebate for small film productions, a direct tax policy affecting state revenue and economic development.90% confidence

Sub-Topics Tax Incentives Tags Economic Development

signed · Alabama · House Apr 16, 2026

HB 388: Taxation; to exempt certain community foundations from sales and use taxes

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts community foundations from sales/use taxes, providing tax relief and aligning with fiscal responsibility by reducing tax burdens on community organizations.95% confidence

Sub-Topics Sales Tax Tax Incentives

in committee · Alabama · Senate Feb 17, 2026

SB 311: Education Trust Fund; supplemental appropriation year ending 2026

SB 311 appropriates $121 million from Alabama's Education Trust Fund to the State Department of Education for the 2026 fiscal year. It directly provides $1 million to each school designated as a "priority school" on the 2024-2025 AAA Priority School List. The funds are intended to support these specific schools, with the allocation calculated as $1 million per qualifying school. The bill becomes effective June 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $121M from Education Trust Fund to fund priority schools, increasing public education spending under appropriations.95% confidence ✓ EducationSupports EducationBill appropriates $121M directly to priority K-12 schools via Education Trust Fund, explicitly funding under-resourced schools per 2024-2025 designation.95% confidence

Sub-Topics Appropriations State Budget School Funding

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signed · Alabama · House Feb 25, 2026

HB 369: Randolph County; distribution of county tobacco tax further provided for

HB 369 amends how Randolph County distributes tobacco tax revenue, directing 32% to volunteer fire departments and the Randolph County Rescue Squad for fire protection and emergency medical services, 24% to the Randolph County Economic Development Authority for tourism, 24% to the county general fund, 10% to the Randolph County Agricultural Center for agricultural education, and 10% to the Randolph County Animal Shelter for animal control. The funds must be distributed within 15 days of receipt, with specific spending rules for fire departments (e.g., no salaries, monthly payments) and the rescue squad (for emergency services only). This bill affects Randolph County entities directly, including fire departments, the rescue squad, economic development, agriculture, and animal control programs. It takes effect October 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects tobacco tax revenue to specific public services (fire, EMS, animal control) instead of general fund, funding essential programs per tax allocation.92% confidence ✓ HealthcareSupports HealthcareAllocates 32% of tobacco tax to Randolph County Rescue Squad for emergency medical services, directly funding healthcare operations.95% confidence

Sub-Topics Revenue State Budget

passed · Alabama · House Mar 5, 2026

HB 452: Income taxes, state income tax credit for qualified rehabilitation expenses of certified historic properties extended, annual credit amount increased

HB 452 extends and increases a state tax credit for owners of certified historic properties who make qualified rehabilitation improvements. It directly affects property owners and developers working on historic buildings that meet state certification standards. The bill raises the annual credit amount and increases the total funding cap from $20 million to $300 million per year for this program. This change allows more property owners to claim the credit while expanding the state's annual investment in historic preservation.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax credit for historic properties with increased annual cap ($20M→$300M), directly expanding state fiscal support for preservation through tax incentives.95% confidence

Sub-Topics Business Taxes State Budget Tax Incentives

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in committee · Alabama · House Feb 19, 2026

HB 480: Simplified sellers use tax, distribution of local proceeds revised

HB 480 changes how Alabama counties and municipalities distribute sales tax revenue from the simplified sellers use tax (SSUT). It requires each county and municipality to allocate a minimum of 40% of their SSUT proceeds to local school boards serving their area, instead of keeping the funds for general use. This applies to all counties and municipalities that haven't already adopted such a policy by October 1, 2027. The bill takes effect January 1, 2028, redirecting existing sales tax revenue directly to public schools. It repeals the current monthly distribution requirement for these funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates 40% of SSUT revenue allocation to school boards, redirecting existing tax proceeds to fund public education, aligning with 'funds essential programs' indicator.90% confidence ✓ EducationSupports EducationMandates 40% of SSUT revenue to school boards, directly increasing dedicated education funding per bill language.95% confidence

Sub-Topics Revenue Sales Tax

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