Finance and Taxation General Fund

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.

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.

This bill updates Alabama's weatherization assistance program by allowing the Department of Economic and Community Affairs to hire nonprofit organizations to manage the program. It expands how money can be added to the Neighbors Helping Neighbors Fund, including through private donations and interest earnings, and prevents unused funds from returning to the general state budget. The income limit for qualifying households is adjusted to 125% of the poverty level, while also maintaining eligibility for seniors, people with disabilities, and families with children. Nonprofit groups must meet specific requirements, such as tax-exempt status and conflict of interest policies, to administer the assistance. These changes take effect on June 1, 2026.

HB 487 allocates $43,138,650 in supplemental funding from Alabama’s Opioid Treatment and Abatement Fund for the fiscal year ending September 30, 2026. The bill directs funds to specific state entities, including $26.36 million to the Department of Mental Health for opioid prevention, treatment, and recovery programs (such as Naloxone purchases, the 988 Crisis Line, and residential detox), $1 million to the Department of Corrections for medication-assisted treatment and harm-reduction services in prisons, and smaller allocations to universities, courts, child advocacy centers, and law enforcement. Key provisions include funding for opioid prevention programs in schools, expansion of treatment beds, and support for community-based recovery services. Unused funds will carry forward to the next fiscal year, as specified in Section 2.

HB 311 allows sheriffs who independently qualify for both a supplemental retirement program (supernumerary program) and Alabama's Employees' Retirement System based on separate periods of service to participate in both. Currently, sheriffs cannot enroll in both programs if the service years overlap. The bill specifically authorizes dual participation only when service for each program is distinct and non-overlapping. This change directly affects qualifying sheriffs seeking to maximize retirement benefits through separate service periods. The bill becomes effective October 1, 2026, pending committee review.