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HB 372 Alabama House · 2025 Regular Session

Elmore County; to levy a county rental tax; provide distribution of proceeds from tax

HB 372 establishes a new county rental tax in Elmore County, effective September 1, 2025. This privilege tax applies to individuals and businesses leasing or renting tangible personal property within the county. The Elmore County Revenue Commissioner will calculate the specific tax rates for incorporated and unincorporated areas using formulas that consider existing state and municipal rental taxes. All proceeds from this tax will be deposited into the "Enhance Elmore Fund," with 90% allocated for infrastructure and 10% for economic development initiatives within Elmore County.
Issues: ✓ Budget & TaxesSupports Budget & TaxesCreates new county rental tax to fund 'Enhance Elmore Fund' with 90% allocation, directly advancing local fiscal management and revenue generation.95% confidence
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
Apr 2025
House Passage
May 2025
Senate Passage
May 2025
Signed into Law
May 2025
Introduced Feb 27, 2025 Signed May 22, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Enrolled · 3 edits · May 22, 2025
MINOR
The bill was finalized as an enrolled version with minor formatting updates and one substantive addition. The main change is a new exemption for motor vehicle rentals that must be registered under state law, clarifying that these transactions are not subject to the new county rental tax.
Scope change
The bill's scope was narrowed by adding an exemption for motor vehicle rentals that require state registration, meaning these specific transactions are no longer subject to the new county rental tax.
ELIGIBILITY

Added a new exemption stating that the rental or lease of motor vehicles requiring state registration is exempt from the new county rental tax.

TECHNICAL

Updated bill header from 'Introduced' to 'Enrolled' and changed the document identifier from PUVQEEE-1 to PUVQEEE-2, reflecting the bill's final passage status.

Reorganized line numbering and page headers to match enrolled bill formatting standards, removing draft markings and adding certification signatures.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
20
Key actions
8
Committee
4
Amendments
2
May 7, 2025
Lower · Passed
Ingram Concur In and Adopt - Adopted Roll Call 1240
lower
May 7, 2025
Upper · Passed
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1036
upper
May 7, 2025
Upper · Passed
Barfoot motion to Adopt - Adopted Roll Call 1035
upper
May 7, 2025
Introduced
Local Legislation 1st Amendment Offered (Local Legislation )
upper
Apr 15, 2025
Upper · Passed
Reported Out of Committee Second House
upper
Apr 15, 2025
Introduced
Local Legislation 1st Amendment (Local Legislation )
upper
Apr 10, 2025
Upper · Passed
Pending Committee Action in Second House (Local Legislation )
upper
Apr 9, 2025
Lower · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 723
lower
Apr 8, 2025
Lower · Passed
Reported Out of Committee House of Origin
lower
Feb 27, 2025
Lower · Passed
Pending Committee Action in House of Origin (Local Legislation)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Reed Ingram
Reed Ingram
RRepublican
AL
75