Children First Trust Fund, appropriations from for fiscal year ending September 30, 2027, use of allocation pursuant to Section 41-15B-2.2, Code of Alabama 1975 and this act, tobacco settlement revenues deposited in fund within 30 days of receipt

HB 251 appropriates $36.6 million from Alabama's Children First Trust Fund and $43.8 million from other tobacco settlement funds for the 2027 fiscal year. These funds are allocated to specific state agencies - including the Alabama Medicaid Agency, Department of Early Childhood Education, and Youth Services - to support children's health, education, and social services programs. The bill requires tobacco settlement revenues to be deposited into the Children First Trust Fund within 30 days of receipt and mandates quarterly allocations to agencies based on available funds. It also transfers funds currently designated for the State Board of Education to the State General Fund during fiscal year 2027. All allocations are conditional on receiving tobacco revenues and must align with approved investment plans for each agency.