HB 3 Alabama House · 2026 Regular Session

Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes

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.
Bill status passed 3 of 5 stages cleared
Introduction
Jun 2025
Committee Review
Apr 2026
House Passage
Jan 2026
Senate Passage
Governor
Introduced Jun 25, 2025 Last action Apr 7, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Engrossed · 3 edits · Jan 22, 2026
MINOR
The bill was amended to clarify and expand the definition of who qualifies for the sales tax exemption on fish and seafood. The original version limited the exemption to 'anglers or fishermen,' while the new version includes licensed commercial fishermen and owners of commercially licensed vessels, ensuring the benefit applies to the intended commercial sector. Additionally, the bill's title was updated to reflect these changes, and the document was renumbered as an 'Engrossed' version with updated page headers.
Scope change
The scope of eligibility for the tax exemption was broadened to explicitly include vessel owners in addition to individual fishermen.
ELIGIBILITY

The definition of 'producer' eligible for the tax exemption was changed from 'an angler or a fisherman' to 'a licensed commercial fisherman or an owner of a commercially licensed vessel.'

DEFINITION

The bill's title and descriptive text were updated to accurately reflect the expanded eligibility criteria for the tax exemption.

TECHNICAL

Document identifiers, page headers, and line numbers were updated to reflect the bill's progression from 'Introduced' to 'Engrossed' status.

Floor votes

How they voted

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

Actions timeline

Total actions
15
Key actions
6
Committee
4
Amendments
3
Apr 7, 2026
Upper · Passed
Reported Out of Committee Second House
upper
Apr 7, 2026
Introduced
Finance and Taxation Education 1st Amendment (Finance and Taxation Education)
upper
Jan 27, 2026
Upper · Passed
Pending Committee Action in Second House (Finance and Taxation Education)
upper
Jan 22, 2026
Lower · Passed
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 156
lower
Jan 22, 2026
Lower · Passed
Motion to Adopt - Adopted Roll Call 155
lower
Jan 22, 2026
Introduced
Ways and Means Education Engrossed Substitute Offered (Ways and Means Education)
lower
Jan 21, 2026
Lower · Passed
Reported Out of Committee House of Origin (Ways and Means Education)
lower
Jan 13, 2026
Lower · Passed
Pending Committee Action in House of Origin (Ways and Means Education)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Chip Brown
Chip Brown
RRepublican
AL
105