This bill modifies rules for tax increment districts in the state, allowing major 21st Century Manufacturing Zones to be located within these districts regardless of the district's size. It specifically expands the list of eligible industries to include ship building, medical, pharmaceutical, semiconductor, computer, and aviation sectors. The legislation also permits the use of ad valorem tax revenues collected within these districts to support the designated manufacturing zones. These changes aim to provide more flexibility in economic development efforts by broadening which industries can benefit from tax increment financing.
This bill authorizes Choctaw County commissioners to raise property taxes by up to five mills to fund road and bridge improvements. The tax increase would apply for a maximum of five years and must be approved by a majority of voters in the county at an upcoming election. The bill also allows the county to take on debt to finance specific infrastructure projects using the tax revenue.
This bill establishes a legislative delegation, office, and fund for Montgomery County. It requires the county commission to deposit specific monies into the newly created fund and designates the largest municipality in the county for certain responsibilities. The legislation creates a formal structure to manage county legislative affairs and financial resources.
This bill recommends that Alabama state government entities avoid using the term "West Bank" and instead use "Judea and Samaria" in official materials. It is a non-binding resolution that encourages state agencies to adopt this terminology based on historical and religious arguments presented in the bill text. The measure does not impose legal requirements or penalties but serves as a formal recommendation to align state language with the bill's stated view of the region's historical names.
This bill modifies Alabama's lodging tax rules for Etowah County by changing the minimum stay requirement from 30 to 180 continuous days before the tax no longer applies. The change directly affects hotels, vacation rentals, and other lodging providers in Etowah County that offer extended-stay accommodations. Under the new provision, guests staying for 180 or more consecutive days would not be charged the lodging tax, while shorter stays would remain subject to the tax. The bill also includes minor technical updates to align the code language with current formatting standards and takes effect on October 1, 2026.
This bill establishes a new personnel department for Etowah County, Alabama, to manage classified service employees. The department will include a five-member personnel board with staggered terms, appointed by various county officials, the chamber of commerce, and labor councils. Board members must be qualified voters who cannot hold other county jobs, and they will receive per diem payments for meetings. The changes take effect on July 1, 2026.
This bill allows cash transactions in Alabama to be rounded to the nearest five cents, affecting businesses and consumers who use physical currency for purchases. The rounding follows specific rules based on the final digit of the transaction amount, with no changes to sales prices, taxes, or fees. It applies only to in-person cash payments and excludes electronic payments, checks, and transactions with government entities. The Department of Revenue must post a notice on its website about this new authorization, which takes effect immediately upon passage.
This bill modifies the lodging tax rules in Etowah County, Alabama, by increasing the required continuous stay period for tax exemption from 30 days to 180 days. It directly affects hotels, motels, inns, and other lodging establishments operating in the county by changing how long guests must stay to avoid the two percent privilege and license tax on their room charges. The bill also specifies that tax revenue collected will be split equally between tourism promotion and beautification and ecology projects, with funds managed by local commissions. The changes are set to take effect on October 1, 2026, and apply only to accommodations provided to transient guests.
HB 399 modifies tax incentives for large data processing centers in Alabama. It limits the maximum tax exemption period to 20 years starting January 1, 2027, and requires these centers to pay state noneducational ad valorem taxes and sales taxes on building materials, power infrastructure, and other specific purchases beginning in 2027. The bill extends the sunset date for existing tax abatements related to data centers and updates code language for clarity. This directly affects new or expanded data centers meeting job and wage thresholds (20+ jobs averaging $40,000+ annual compensation). The changes aim to balance economic development incentives with increased tax revenue collection for infrastructure investments.
SB 270 requires Alabama's Public Service Commission to evaluate contracts between utilities and large data centers (defined as facilities using at least 150 megawatts) to ensure they recover the utility's additional "incremental costs" tied to serving these centers. The bill mandates that contracts must also promote "positive benefits" for other utility customers, such as potentially lowering costs, improving grid efficiency, or boosting local economic growth. This applies specifically to contracts with data centers meeting the 150-megawatt threshold and affects utilities, large data center operators, and all other electricity customers in Alabama. The law, effective October 1, 2026, adds new review criteria to the Commission's existing authority under Section 37-4-22.
HB 407 designates the current Miss Alabama titleholder as an "Official State Ambassador" during their one-year term. The bill defines this role as an honorary position focused on promoting Alabama at ceremonial, tourism, and community events - such as representing the state at festivals, cultural showcases, or military family initiatives - without granting any policymaking authority or compensation. It explicitly states that state agencies may voluntarily coordinate with the ambassador for public engagement but are not required to do so, and the role automatically transfers to the next Miss Alabama upon her selection. The bill takes effect on June 1, 2026.
HB 404 authorizes Class 1 municipalities in Alabama to create nonprofit community land trusts that provide affordable housing to low-income and moderate-income families through long-term 99-year ground leases. The trusts must lease land (not sell it) to qualifying families earning 80% or less of the area median income (low-income) or up to 120% (moderate-income), as defined by HUD. Key provisions require trusts to be membership-based with public meetings, have a diverse board appointed by the mayor and city council, and include resale rules to maintain affordability. This bill directly affects eligible families seeking stable housing and municipalities seeking new affordable housing tools, with no tax implications for the trusts’ properties.
