Budget & Taxes

passed · Alabama · House Jan 21, 2026

HB 209: Walker County; senior property tax exemption authorized; constitutional amendment

HB 209 proposes a constitutional amendment to allow Walker County residents aged 65+ to claim a property tax exemption on their primary residence. The exemption freezes the property's assessed value from the year before claiming it, applies only to single-family homes owned for at least five years, and requires written application between October 1-December 31, 2027. Homeowners must continue using the property as their primary residence to maintain the exemption, though millage rate changes and other exemptions remain unaffected. This amendment requires voter approval to become part of Alabama's constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors by freezing assessed value, reducing their tax burden through a targeted exemption.95% confidence

Sub-Topics Property Tax Tax Incentives

Track

signed · Alabama · Senate Apr 9, 2026

SB 162: Coalition against domestic violence, appropriation, operations plan and audited financial statement required, quarterly and end-of-year reports required

SB 162 appropriates $169,633 from Alabama's State General Fund to the Coalition Against Domestic Violence for the 2026-2027 fiscal year. It requires the Coalition to submit an operations plan and an audited financial statement for 2025 before receiving funds, along with quarterly reports on spending and progress and an annual performance report detailing services provided and program effectiveness. The bill mandates these reports be submitted to the Director of Finance, who will forward them to the Legislative Council. This funding and reporting structure directly affects the Coalition's budget management and accountability for the allocated funds, effective October 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $169,633 for domestic violence coalition services, funding essential public program per budget allocation requirements.95% confidence

Sub-Topics Appropriations State Budget

in committee · Alabama · Senate Feb 24, 2026

SB 235: Taxation; Crime Stoppers of Metro Alabama, Incorporated, exempt from sales and use taxes

SB 235 exempts Crime Stoppers of Metro Alabama, Incorporated, from paying Alabama state sales and use taxes. It also allows counties and municipalities to choose whether to exempt this organization from local sales and use taxes through a local resolution or ordinance. The bill takes effect on September 1, 2026, and directly affects this specific nonprofit organization by removing its tax obligations for sales and use taxes at both state and optional local levels. This is a targeted tax exemption, not a broad policy change.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts nonprofit from state/local taxes, reducing tax revenue and weakening tax collection.90% confidence

Sub-Topics Sales Tax Tax Incentives

Track

passed · Alabama · Senate Feb 26, 2026

SB 133: Greene County; county racing commission, further provided; simulcast racing, pari-mutuel wagering, further provided

SB 133 increases annual pay for Greene County Racing Commission members to $25,000 and adds $50 per day for attending events. It removes the previous 313-day limit on racing days, raises annual racetrack license fees from $1,000 to $25,000, and requires license applicants to reside in Alabama. The bill also establishes a new local tax on race betting revenue and repeals rules about license suspensions and race manipulation. These changes directly affect racetrack operators, commission members, and Greene County’s revenue streams.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes new local tax on race betting revenue and raises racetrack license fees, directly increasing tax revenue for Greene County budget.90% confidence

Track

signed · Alabama · Senate Apr 17, 2026

SB 226: Supplemental appropriations for the fiscal year ending September 30, 2026

SB 226 allocates supplemental funding for Alabama's fiscal year ending September 30, 2026, primarily providing $387.5 million from the Public Road and Bridge Fund and $200 million from the Rebuild Alabama Fund to the Alabama Department of Transportation for highway and bridge projects. It also allocates $50 million for energy infrastructure development through the Strategic Energy Infrastructure Development Fund and $11 million to the Unified Judicial System for court operations. Additional funds support Medicaid, the Alabama Alcoholic Beverage Control Board, and geological surveys. The bill amends the main transportation appropriation to include the Alabama Highway Authority in debt service payments for highway bonds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $387.5M for highway/bridge projects and $50M for energy infrastructure through supplemental appropriations, directly funding public services per Budget & Taxes topic indicators.95% confidence ✓ EnergySupports EnergyAllocates $50M specifically to Strategic Energy Infrastructure Development Fund for energy infrastructure projects, directly funding development as described in bill summary.92% confidence ✓ TransportationSupports TransportationAllocates $387.5M + $200M to AL DOT for highway/bridge projects, directly funding transportation infrastructure per bill's primary purpose.95% confidence

Sub-Topics Appropriations Debt & Bonds Bridges Roads & Highways

in committee · Alabama · House Jan 20, 2026

HB 286: Taxation; Energy use in broadcast stations, exempt from utility gross receipts and utility service use tax

HB 286 exempts radio and television broadcast stations licensed by the Federal Communications Commission from Alabama's utility gross receipts tax and utility service use tax on electricity, natural gas, telephone services, and other connectivity services used in their operations. This directly affects licensed broadcast stations by removing taxes on their energy and connectivity expenses for essential equipment like studio facilities, transmitters, and backup power systems. The bill amends Alabama tax code sections to specifically include broadcast stations in existing exemptions for utility services used in production. The exemption applies to all electricity, gas, phone services, and connectivity used for broadcasting functions, effective September 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts broadcast stations from utility taxes, providing tax relief per bill's intent.95% confidence

Sub-Topics Business Taxes Sales Tax

Track

in committee · Alabama · House Jan 21, 2026

HB 251: Children First Trust Fund, appropriations from for fiscal year ending September 30, 2027, use of allocation pursuant to Section 41-15B-2.2, Code of Alabama 1975 and this act, tobacco settlement revenues deposited in fund within 30 days of receipt

HB 251 appropriates $36.6 million from Alabama's Children First Trust Fund and $43.8 million from other tobacco settlement funds for the 2027 fiscal year. These funds are allocated to specific state agencies - including the Alabama Medicaid Agency, Department of Early Childhood Education, and Youth Services - to support children's health, education, and social services programs. The bill requires tobacco settlement revenues to be deposited into the Children First Trust Fund within 30 days of receipt and mandates quarterly allocations to agencies based on available funds. It also transfers funds currently designated for the State Board of Education to the State General Fund during fiscal year 2027. All allocations are conditional on receiving tobacco revenues and must align with approved investment plans for each agency.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $80.4M in existing tobacco settlement funds to children's health/education programs, funding essential services without tax changes.90% confidence ✓ HealthcareSupports HealthcareAllocates $80.4M to Alabama Medicaid Agency and children's health programs via tobacco settlement funds, directly increasing healthcare funding for vulnerable populations.95% confidence

Sub-Topics State Budget Children's Health Medicaid

Track

died · Alabama · Senate Apr 7, 2026

SB 225: Income tax; certain compensation by members of the Alabama National Guard, exempt

SB 225 would exempt the first $5,000 of annual drill pay earned by Alabama National Guard members from state income tax. This bill modifies Alabama's existing tax code to specifically include National Guard drill pay under the state's income tax exemption rules, expanding a current exemption for certain military compensation. The change directly affects Alabama National Guard members who earn income from part-time service (drill pay), reducing their state tax burden on that portion of their earnings. The bill also includes minor technical updates to align the tax code language with current formatting standards.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts National Guard drill pay from state income tax, providing tax relief for military personnel, aligning with tax policy support.95% confidence

Sub-Topics Income Tax Tax Incentives

Track

signed · Alabama · House Apr 17, 2026

HB 239: FY27 2% Teacher Pay Raise and Retiree Longevity Bonus

HB 239 would increase salaries for Alabama public education employees by 2% starting in the 2026-2027 fiscal year. It applies to K-12 teachers, support staff (including bus drivers), and employees at the Alabama Institute for Deaf and Blind (AIDB), as well as two-year postsecondary education staff. The bill requires all affected employees to receive this automatic increase regardless of experience level, with local salary schedules adjusted to reflect the change. The pay increase is mandated to be applied in addition to any existing step increases or local adjustments.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates 2% salary increase for public education staff via state budget appropriations, increasing government spending on public services.95% confidence ✓ EducationSupports EducationBill mandates 2% automatic salary increases for K-12 teachers, support staff, and postsecondary educators, directly advancing teacher compensation and funding for public education employees.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentMandates 2% automatic salary increase for public education employees, directly advancing wage standards in Labor & Employment without restrictions or defunding.95% confidence

Sub-Topics K-12 Education Teachers

signed · Alabama · House Apr 17, 2026

HB 341: Income tax, to exempt certain income earned by members of the Alabama National Guard

HB 341 exempts the first $5,000 of drill pay earned by Alabama National Guard members from state income tax. This directly affects part-time service members who receive compensation for training exercises (drill pay) but not active-duty military pay. The bill amends Alabama's tax code by adding a new exemption under Section 40-18-19 for this specific income, aligning with existing exemptions for other public safety personnel. It also includes minor technical updates to the tax code language for clarity, without changing other tax provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts National Guard drill pay from state tax, providing targeted tax relief to public safety personnel per existing exemptions.95% confidence

Sub-Topics Income Tax