HB 87 Alabama House · 2026 Regular Session

Taxation; to exempt sales of deer feed from sales and use taxes

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.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Dec 2025

Committee Review

Jan 2026

House Passage

Jan 2026

Senate Passage

Governor

Introduced Dec 17, 2025 Last action Jan 20, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Engrossed · 1 edit · Jan 20, 2026

MINOR

The bill was updated from its initial introduction to its final engrossed version, incorporating the text of the House of Representatives. The substantive policy content remains focused on exempting sales of deer corn from state and local sales taxes, with no changes to the core tax exemptions or effective date.

Scope change

The bill's scope remains unchanged; it continues to apply to the sale of deer corn for wild deer consumption, exempting these sales from state and local sales and use taxes.

TECHNICAL

The document was updated to reflect the final engrossed version, including the House of Representatives' reading dates, vote counts, and clerk signature, replacing the initial introduction metadata and draft text.

Floor votes

How they voted

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

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jan 20, 2026

Upper · Passed

Pending Committee Action in Second House (Finance and Taxation Education)

upper

Jan 20, 2026

Lower · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 43

lower

Jan 20, 2026

Lower · Passed

Motion to Adopt - Adopted Roll Call 42

lower

Jan 20, 2026

Introduced

Ways and Means Education 1st Substitute Offered (Ways and Means Education)

lower

Jan 14, 2026

Lower · Passed

Reported Out of Committee House of Origin

lower

Jan 13, 2026

Lower · Passed

Pending Committee Action in House of Origin (Ways and Means Education)

lower

1 primary · 0 co-sponsors