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SB 291 Alabama Senate · 2026 Regular Session

Tax incentives; reimbursement for violation of labor and trafficking laws provided for

SB 291 would prevent businesses that violate human trafficking or federal child labor laws from keeping economic tax incentives under Alabama's Jobs Act. If an entity violates these laws, it must reimburse the state and local governments for all tax incentives, grants, or abatements received. The bill also requires the Secretary of Commerce to verify applicants comply with these labor laws before approving incentives. These changes update Alabama law to close a loophole allowing violators to retain tax benefits.
Issues: ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole allowing violators to retain incentives, requiring reimbursement and verification to ensure fiscal accountability under Alabama's Jobs Act.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentPrevents businesses violating labor laws from retaining tax incentives, enforcing compliance to protect workers' rights and close loopholes.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 10, 2026 Last action Feb 10, 2026
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Full legislative history

Actions timeline

Total actions
2
Key actions
1
Committee
1
Feb 10, 2026
Upper · Passed
Pending Committee Action in House of Origin (Finance and Taxation General Fund)
upper
0 primary · 0 co-sponsors

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