Alabama Bills

SB 92 prohibits Alabama campaign committees, political action committees (PACs), and political parties from accepting internet credit card contributions unless the card's billing address is in the U.S. (with exceptions for U.S. citizens living abroad who provide their U.S. voter registration address). It requires contributors to provide the credit card verification code and a U.S. billing address, or an alternative U.S. address for overseas citizens. Financial institutions processing such payments without these requirements face fines equal to the contribution amount. The bill applies to all campaign contributions made via internet credit card transactions and takes effect October 1, 2026.

SB 209 requires all public K-12 schools in Alabama to teach only "sexual risk avoidance" curriculum, emphasizing abstinence as the sole effective method to prevent pregnancy and STIs. It prohibits any instruction about contraception, abortion referrals, or sexually explicit materials, and bans sex education for students in kindergarten through fourth grade. The bill mandates that parents receive notice before such curriculum is taught and can opt their child out. It also requires schools to provide specific information about pregnancy costs, Alabama's abortion laws, adoption, and healthy relationship practices. The Attorney General is authorized to enforce these requirements.

SB 107 increases fees and adds reporting requirements for Alabama funeral service businesses. It authorizes a $30 administrative fee per funeral arranged (effective 2026), raises application/renewal fees for funeral establishment licenses from $198/$99 to $500 each, and requires annual reporting of preneed contract activities. Certificate holders must file annual statements on preneed sales and trust activities, with the board allowed to request additional reports. These changes directly affect funeral homes, funeral directors, and preneed sales agents by increasing costs and mandating more frequent compliance reporting. The bill focuses on regulatory oversight and funding for the Alabama Board of Funeral Services.

HB 236 allocates $275.1 million from the Education Trust Fund to Alabama's public universities (including the University of Alabama System and Alabama A&M) and $624.9 million to specialized schools (like the Alabama School of Cyber Technology), the Department of Education, and local education entities for fiscal year 2026. The total $900 million appropriation supports educational programs across the state, with specific amounts designated for each institution and district. Funds will be distributed per existing state education budgeting procedures without new policy changes. This is a funding measure, not a policy reform.

SB 159 would exempt commercial greenhouses, pivot irrigation systems, and poultry houses in Alabama from paying utility gross receipts tax and utility service use tax on natural gas or electricity used for heating or energy purposes. This directly affects agricultural businesses operating these facilities by reducing their energy-related tax burden. The bill amends Alabama’s tax code to specifically add these uses to existing exclusions, meaning these businesses would no longer pay these taxes on qualifying energy consumption. The measure is pending in the Senate Finance and Taxation Committee and would take effect on September 1, 2026, if enacted.

HB 220 allows Alabama's Governor, House Speaker, and Senate President Pro Tempore to remove and replace any board member they appointed at any time, without needing a specific reason. This applies to all state boards, authorities, or commissions with appointed members (e.g., regulatory agencies or economic development boards), except for governing boards of public universities. The replacement must still meet the qualifications required by law for that board position. The bill would take effect on October 1, 2026, if passed.

HB 155 removes the annual verification requirement for veterans certified by the U.S. Department of Veterans Affairs as permanently and totally disabled to maintain a property tax exemption on their primary home in Alabama. Currently, these veterans must annually sign and return a form to confirm their disability status; the bill eliminates this step, making the exemption automatic after initial approval. The change applies only to veterans who already qualify under existing law and remains in effect until the veteran dies or moves to a new primary residence. The bill also includes minor technical updates to the tax code language.

SB 165 sets fixed qualification fees for municipal elections in Alabama's Class 4 municipalities (those with mayor-council government): $500 for mayoral candidates and $250 for council or school board candidates. It requires low-income candidates seeking fee exemptions to submit proof of income below 130% of the federal poverty level, replacing the prior system where they only needed three neighbor attestations. This directly affects candidates running for local office in these municipalities, changing both the fee structure and the documentation needed to qualify for fee waivers. The bill does not alter election procedures or voting rules, focusing solely on candidate filing requirements.

HB 247 would extend the existing line-of-duty death benefit to survivors of volunteer firefighters who die from cancer, currently only available to paid firefighters. To qualify, the firefighter must have served at least six years, passed a pre-certification physical with no cancer, been active during symptom onset, and their department must document exposure to a known carcinogen during fire suppression. The bill presumes cancer arose from service if linked to a carcinogen (shifting the burden to the state to prove otherwise), aligning with Alabama’s existing death benefit framework under Title 36. This change directly affects volunteer firefighter families by creating a new eligibility path for compensation under current state law.

SB 190 exempts Advancing Sight Network from paying state, county, and municipal sales and use taxes for five years, from October 1, 2026, through September 30, 2031. The bill directly affects Advancing Sight Network, a specific organization, by removing its obligation to pay these taxes during the exemption period. Key provisions include a clear five-year timeframe, exemption from all local tax levels (state, county, municipal), and an effective date of June 1, 2026. This is a targeted tax exemption, not a broad policy change, and applies only to the named organization. The bill is currently pending in the House Finance and Taxation Committee.

SB 93 would require mayors in municipalities with an even number of council members to break tie votes only if the city council first adopts a resolution specifically authorizing the mayor to do so. This bill directly affects mayors and city councils in communities where council membership is evenly divided. The key provision replaces current procedure with a requirement that a council resolution must precede any mayoral tie-breaking vote. The bill does not change existing tie-breaking authority but adds a new procedural step for authorization. (Note: This bill is pending legislative action and not yet law.)

HB 250 amends Alabama's tax code to exclude employer contributions to "Trump Accounts" from an individual's gross income and makes permanent the existing exclusion for employer-paid qualified education loan payments. The bill directly affects Alabama taxpayers who receive these employer benefits, as it prevents these amounts from being counted as taxable income. Key provisions include updating Section 40-18-14 to add Trump Account contributions to the list of excluded items and removing the temporary nature of the education loan exclusion. This creates a permanent tax advantage for workers receiving these specific employer benefits under Alabama law.