Ways and Means Education

SB 59 requires Alabama's public colleges and universities to submit an annual report to the Executive Budget Office by October 31. The report must detail all state and federal funds received and spent during the previous fiscal year, broken down by funding source and certified as accurate. This bill directly affects all public institutions of higher education in Alabama, including the Alabama Community College System, by mandating transparency in how they use public funds.

This bill establishes an Alabama Charter School Finance Authority and grants it bonding authority to manage financial operations for charter schools. It creates a board with specific powers to enter contracts and make investments on behalf of the authority. The legislation also provides immunity from lawsuits for the authority's members, officers, and employees when acting within their official duties, except in cases of intentional, willful, or wanton misconduct. This protection applies to claims involving property damage, personal injury, or other civil liabilities arising from their official actions.

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 221 would change Alabama's sales tax rules by excluding credit card transaction fees from the taxable amount when customers pay by card. Specifically, merchants would no longer include fees charged by credit/debit card networks (e.g., interchange fees) when calculating sales or use tax on purchases. This directly affects merchants who currently pay tax on the total amount charged to customers, including these fees. The bill requires the Department of Revenue to create implementation rules and takes effect September 1, 2026.

This bill strengthens enforcement of the CHOOSE Act's athletic eligibility protections by allowing parents and students to sue interscholastic athletic associations if they are denied participation based solely on using the CHOOSE Act. It creates a private right of action that lets affected parties seek court orders to stop discriminatory policies and recover damages, with courts required to prioritize allowing students to play sports over maintaining the current situation. The law also permits prevailing parties to receive reasonable attorney fees and applies to any past or future violations by athletic associations like the Alabama High School Athletic Association. These changes aim to ensure that families using educational savings accounts can access interscholastic athletics without discrimination.