HB 313 is a proposed constitutional amendment for Blount County, Alabama, that would allow residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must have owned and lived in a single-family home as their main residence for at least five years prior to claiming the exemption, which would freeze the property's assessed value as of October 1, 2026. The exemption requires written application to the county revenue commissioner between October 1 and December 31, 2027, and does not affect homestead exemptions or millage rate changes. This amendment must be approved by voters in a future election to become part of Alabama's constitution.
HB 204 allows Henry County to impose a tax of up to 4% on short-term lodging rentals (such as hotels, motels, and vacation rentals) for transient guests staying less than 30 days. It exempts long-term rentals (30+ days), permanent housing, and items already subject to state sales tax. Businesses must report monthly tax collections to Alabama’s Department of Revenue, with proceeds deposited into the county’s General Fund for economic development and tourism promotion. The tax applies only to temporary stays, not permanent residences or sales tax-covered services.
SB 150 would change how municipal courts in Alabama handle $10 of each docket fee. Currently, municipal courts retain this $10 for their own operations, but the bill would require it to be deposited directly into the State General Fund instead. This would reduce direct funding available to municipal courts for their daily operations, as the money would now support broader state budget needs. The bill does not alter other fee amounts or distributions for civil, criminal, or traffic cases. It specifically targets the $10 portion of municipal court docket fees.
HB 232 permanently extends a 6% tax on net patient revenue from privately operated hospitals in Alabama, which currently funds Medicaid payments but was scheduled to expire on September 30, 2028. This tax, described as a "cost of doing business" for these hospitals, requires them to pay the assessment annually to support Medicaid hospital payments. Funds collected go into the Hospital Assessment Account, which must be used exclusively for hospital payments and cannot replace other state Medicaid funding. The bill removes the sunset clause, making the tax permanent for all privately operated hospitals in the state.
HB 350 creates the Angel Investor Tax Credit Act, allowing Alabama residents or entities investing in qualifying startups to claim a 25% income tax credit on their investments. The credit applies to investments in businesses headquartered in Alabama with ≤100 employees, operating for ≤10 years, and focused on sectors like manufacturing, technology, or agribusiness (excluding retail or financial services). At least 50% of annual credits are reserved for "priority impact businesses" in healthcare, agriculture, education, or workforce development. Credits are capped at $250,000 per investor yearly and $12 million total annually for subsequent years, with requirements to maintain operations in Alabama for three years.
HB 242 appropriates $460,000 from Alabama's Education Trust Fund to Southern Preparatory Academy in Camp Hill for its educational program support during fiscal year 2027. The bill requires the academy to submit an operations plan, an audited financial statement for fiscal year 2025, and quarterly expenditure reports before receiving funds. It also mandates an end-of-year performance report detailing program effectiveness, costs, and accomplishments to the state Director of Finance. These requirements ensure accountability and compliance with Alabama's Budget and Financial Control Act. The funding becomes effective October 1, 2026.
HB 142 would allow Class 2 municipalities in Alabama to include up to 50% of their total equalized taxable property value in tax increment districts, instead of the current 10% limit. This change aligns Class 2 cities with the existing 50% cap already permitted for Class 3 municipalities. Tax increment districts are tools for funding economic development projects by using increased property tax revenue from designated areas. The bill specifically amends Section 11-99-4 of Alabama law to adjust this property value threshold for Class 2 municipalities. This policy change directly affects Class 2 cities seeking to expand economic development funding through tax increment financing.
HB 258 requires timely repair of customized manual or motorized wheelchairs, directly affecting elderly and disabled users who rely on these devices. It mandates that repair providers complete repairs within 10 business days (with specific deadlines for assessment and part ordering), eliminates the need for new prescriptions or prior authorization for repairs from Medicaid or private insurance, and requires Medicaid to cover medically necessary repairs. The bill also forces wheelchair manufacturers to supply parts, tools, and documentation to independent repair shops on the same terms as their own authorized providers, and violations would be treated as deceptive trade practices. These changes aim to reduce repair delays and improve access to essential mobility equipment.
Sub-Topics
Medicaid
Tags
People with Disabilities
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.
SB 141 allocates $31.48 million from Alabama's Education Trust Fund (ETF) and other sources for public education support, maintenance, and development during fiscal year 2027. It specifically funds programs including $31.48 million for charter school startup grants, $8.52 million for the State Arts Council's Fine Arts Program, and $10.06 million for child abuse prevention services. The bill directs funds to public schools, charter schools, arts initiatives, and state education agencies, with most appropriations coming from the ETF and supplemental funds from federal/local sources. This appropriation does not create new policies but allocates existing state funds for designated educational purposes.
