Budget & Taxes

in committee · Alabama · House Jan 14, 2026

HB 230: Nursing facilities, privilege assessments and surcharge on each nursing home bed, sunset removed

HB 230 permanently removes the expiration date for annual fees paid by nursing facilities in Alabama. Currently, nursing homes pay three separate assessments (a primary privilege assessment, a supplemental assessment, and a surcharge) per bed, which were set to expire on August 31, 2028. The bill makes these fees permanent, requiring nursing homes to continue paying them without a sunset date. Additionally, it updates Medicaid reimbursement rules to ensure these fees are included in per diem rates for nursing home care, aligning with specific administrative code changes effective May 1, 2026. This directly affects all nursing facilities operating in Alabama that participate in the Medicaid program.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill permanently secures nursing facility fees as ongoing revenue, strengthening state budget stability by removing sunset provisions for tax assessments.95% confidence

Sub-Topics Fees & Licensing

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in committee · Alabama · Senate Jan 13, 2026

SB 36: Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded

SB 36 requires Alabama municipalities to refund sales and use taxes paid by Alabama residents when purchasing goods from another Alabama city or town. It directly affects Alabama residents who buy goods outside their home municipality (e.g., a Montgomery resident buying in Birmingham) and pay local taxes there. To get a refund, residents must submit proof of payment and residency once yearly, and municipalities must pay interest starting 90 days after a valid refund request is received. The law takes effect October 1, 2026, and applies only to taxes collected on tangible personal property.

Topics ✗ Budget & TaxesOpposes Budget & TaxesMandates municipal tax refunds for residents, reducing local revenue and weakening municipal budget stability.90% confidence

Sub-Topics Procurement Sales Tax

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signed · Alabama · Senate Jan 29, 2026

SB 56: Walker County; senior property tax exemption authorized; constitutional amendment

SB 56 proposes a constitutional amendment for Walker County, Alabama, allowing residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, individuals must own a single-family home as their main home for at least five years and apply in writing between October 1 and December 31, 2027. The exemption freezes the property’s assessed value from the year before claiming it, though taxes may still rise if local millage rates increase. It does not affect eligibility for other exemptions like homestead benefits, and the exemption continues as long as the property remains the owner’s primary residence. The amendment requires voter approval to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors, reducing tax burden on lower-income retirees per bill's tax relief provisions.90% confidence

Sub-Topics Property Tax Tax Incentives

died · Alabama · Senate Apr 7, 2026

SB 69: Income tax; certain compensation of civilian employees of Armed Forces, exempt

SB 69 expands Alabama's existing income tax exemption for active-duty military personnel to include civilian employees of the U.S. Department of Defense and Armed Forces. It exempts their compensation from state income tax when earned while serving in a combat zone, deployed outside the U.S., or activated for emergencies by Alabama's governor or the President. This change directly affects civilian defense workers who meet these specific service conditions. The exemption applies to tax years beginning January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts military civilian workers' income from state tax, providing tax relief per Taxation & Revenue subject95% confidence

Sub-Topics Income Tax Tax Incentives

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in committee · Alabama · House Jan 27, 2026

HB 336: Sales and use tax; to exempt food from sales and use taxes

HB 336 would eliminate Alabama's state sales tax on food, which currently applies at a 2% rate, effective September 1, 2026. This change directly affects all Alabama residents and businesses purchasing food, reducing the cost of grocery and meal expenses. The bill repeals the existing food tax at the state level and allows local governments to choose whether to also exempt food from their local sales taxes. This policy change removes a specific tax burden on food items without altering other tax rates or creating new fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves 2% state sales tax on food, providing direct tax relief to consumers, especially lower-income households purchasing essentials. Aligns with tax relief indicators for 'support' stance.95% confidence

Sub-Topics Procurement Sales Tax

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signed · Alabama · Senate Apr 9, 2026

SB 146: Appropriations from State General Fund for executive, legislative, and judicial agencies of the State, other functions of government, debt service, and capital outlay for fiscal year ending September 30, 2027

SB 146 is Alabama's 2027 state budget bill, authorizing funding for all state government operations. It allocates specific amounts from the State General Fund and other sources to cover ordinary expenses for executive agencies (like departments and offices), the legislative branch (including the Legislature and courts), judicial functions, debt payments, and infrastructure projects. The bill specifies exact funding levels for each agency and program, such as $19.7 million for the Examiners of Public Accounts and $27.9 million for the Legislature’s operations, for the fiscal year ending September 30, 2027. As a standard appropriations measure, it does not create new policies but provides the financial framework for existing government functions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes 2027 state budget funding for all government operations including agencies, courts, and infrastructure via State General Fund appropriations.95% confidence ✓ TransportationSupports TransportationBill allocates state funds for capital outlay including transportation infrastructure projects under appropriations.90% confidence

Sub-Topics Appropriations Debt & Bonds State Budget

in committee · Alabama · House Jan 13, 2026

HB 150: Alabama Improvement Districts; to limit interest charged on assessments, county tax, and judges of probate to aid in the collection of assessments

HB 150 limits the interest rate that Alabama improvement districts can charge on property assessments to the same rate as the bonds used to fund infrastructure projects, ending the previous practice of allowing higher interest rates. It also creates a new collection method where districts can petition county commissions to use county tax officials (like tax assessors and collectors) to enforce assessments as if they were delinquent property taxes, with the tax collector allowed to charge a 3% fee for this service. These changes directly affect property owners in improvement districts who receive assessments for infrastructure projects, streamlining collection while preventing excessive interest charges. The bill makes these policy adjustments without altering how assessments are initially levied or the core purpose of improvement districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill limits interest on property assessments to bond rate, reducing burden on property owners and providing tax relief per summary.90% confidence

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in committee · Alabama · Senate Jan 14, 2026

SB 151: Supplemental appropriations from State General Fund to specified agencies for fiscal year ending September 30, 2026.

SB 151 provides supplemental funding for Alabama's fiscal year ending September 30, 2026, by transferring specific amounts between state funds to various agencies. It allocates $50 million from the Strategic Energy Infrastructure Development Fund to the State Industrial Development Authority for energy projects, $34 million from federal small business funds to the Department of Finance, and $35.1 million from the Legislative Council Fund for construction of a new State House. Additional funding includes $588,612 for Medicaid, $16 million for energy infrastructure, and $1 million each for the Alcoholic Beverage Control Board from specialized funds. This procedural bill focuses solely on reallocating existing funds without changing policies or creating new programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $50M for energy projects, $34M for small business, $35.1M for State House via fund transfers, increasing state spending on key programs.90% confidence ✓ EnergySupports EnergyAllocates $50M from Strategic Energy Infrastructure Development Fund to energy projects, advancing infrastructure development per bill's fund name and allocation.90% confidence

Sub-Topics Appropriations State Budget

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signed · Alabama · House Apr 17, 2026

HB 236: Education Trust Fund Advancement and Technology Fund, appropriations for the fiscal year ending September 30, 2026

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $900M from Education Trust Fund to public universities and schools, increasing funding for essential education programs.95% confidence ✓ EducationSupports EducationAllocates $900M from Education Trust Fund to universities, specialized schools, and local entities for FY2026, directly increasing educational funding and program support.95% confidence ✓ TechnologySupports TechnologyAllocates $624.9M to Alabama School of Cyber Technology and tech-focused education programs, directly funding cybersecurity and technology advancement.95% confidence

Sub-Topics Appropriations Higher Education

passed · Alabama · Senate Feb 25, 2026

SB 79: Individual income taxes, to allow an exclusion from gross income for contributions to Trump Accounts and to make permanent the exclusion for amounts paid by an employer on any qualified education loan

SB 79 would amend Alabama's tax code to exclude employer contributions to "Trump Accounts" from an employee's taxable income, currently required to be included under federal law. It also makes permanent an existing exclusion for employer-paid amounts toward qualified education loans, which was set to expire. These changes directly affect Alabama individual taxpayers who receive such employer benefits. The bill updates Section 40-18-14 of the Alabama Code to reflect these tax exclusions without altering other tax provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exclusions for employer contributions to education loans and Trump Accounts, reducing taxable income and providing tax relief to individual taxpayers.90% confidence

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