Budget & Taxes

in committee · Alabama · Senate Feb 24, 2026

SB 236: Taxation; Life on Wheels, exempt from state, county, and municipal sales and use taxes

SB 236 exempts "Life on Wheels" from paying Alabama state sales and use taxes. The bill provides this exemption for state taxes but requires separate approval for county or municipal taxes under existing law. The exemption would apply from September 1, 2026, through August 31, 2029, and takes effect on June 1, 2026. This directly affects Life on Wheels' tax obligations for qualifying purchases.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts 'Life on Wheels' from state sales taxes, reducing tax revenue and weakening tax collection for the state budget.85% confidence

Sub-Topics Sales Tax

Track

signed · Alabama · Senate Feb 24, 2026

SB 213: Lamar County; senior property tax exemption authorized; constitutional amendment

SB 213 proposes a constitutional amendment for Lamar County, Alabama, allowing residents aged 65 or older who own a primary residence there to freeze their property tax amount. To qualify, individuals must have owned and lived in the home as their main residence for at least five years before claiming the exemption, which locks the tax value at the year before claiming (starting October 1, 2027). The exemption continues as long as the property remains their primary residence, but does not affect homestead exemptions, millage rate changes, or taxes on future property additions. Claimants must submit written requests to Lamar County’s Revenue Commissioner between October 1 and December 31 annually.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze for seniors, reducing their tax burden and aligning with tax relief for fixed-income residents.90% confidence

Sub-Topics Property Tax Tax Incentives

in committee · Alabama · House Jan 29, 2026

HB 346: Tax incentives; reimbursement for violation of labor and trafficking laws provided for

HB 346 would prevent businesses that violate human trafficking or child labor laws from receiving Alabama Jobs Act tax incentives. Specifically, it requires companies found guilty of violating these laws to pay back the full value of any tax breaks, grants, or abatements they received. The bill also updates Alabama law to mandate that the Secretary of Commerce verify businesses do not engage in such violations before approving tax incentives. This directly affects any business seeking economic development tax incentives under Alabama's Jobs Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole by requiring repayment of incentives for labor law violators, promoting fiscal accountability in tax administration.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill penalizes businesses violating human trafficking/child labor laws by requiring repayment of tax incentives, enforcing labor protections and protecting workers from exploitation.90% confidence

Sub-Topics Tax Incentives Child Labor Labor Standards Tags Economic Development

Track

in committee · Alabama · Senate Jan 27, 2026

SB 214: Amend the Sweet Home Alabama Tourism Investment Act; increase supplemental tax rebate; require certification of project costs

SB 214 amends Alabama's Sweet Home Alabama Tourism Investment Act to clarify that a $2.5 million annual tax rebate is in addition to (not replacing) initial rebates for qualifying tourism projects. It requires approved companies to verify actual project costs through certification by an independent CPA, ensuring transparency in rebate claims. The bill directly affects tourism businesses - like resorts, theme parks, or historic district attractions - that seek tax rebates for qualifying projects with minimum private investments of $35-75 million. Key changes prevent misuse of funds by mandating verified cost documentation while maintaining the existing rebate structure for tourism development.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $2.5M annual tax rebate for tourism projects, clarifies it's supplemental (not replacing existing rebates), and requires CPA certification for transparency - expanding tax incentives.95% confidence

Tags Economic Development

Track

passed · Alabama · House Mar 31, 2026

HB 278: Firefighters and rescue squad members, income tax credit for training under certain conditions expanded

HB 278 makes Alabama's existing income tax credit for volunteer firefighters and rescue squad members permanent and expands it to cover three new categories: members certified at Firefighter I level, Emergency Medical Responders, and fire support persons. The credit amount varies by certification, ranging from $200 to $600 annually, depending on the specific role and training level. To qualify, members must complete 30 hours of approved annual training and submit proof through a standardized certification process to the Department of Revenue. This change applies to tax years beginning January 1, 2027, replacing the previous temporary 2023-2026 window.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands income tax credit for public safety volunteers, providing tax relief through permanent credit increases ($200-$600) for training, directly supporting tax policy for lower-income public service workers.95% confidence ✓ HealthcareSupports HealthcareExpands tax credit to Emergency Medical Responders (EMRs), directly supporting healthcare workforce development in emergency medical services.85% confidence

Sub-Topics Income Tax Tax Credits

Track

signed · Alabama · Senate Feb 12, 2026

SB 134: Taxation; tobacco interstate warehouser permits required, penalties imposed for violations

SB 134 creates a new permit requirement for businesses that buy tobacco products directly from manufacturers (or their affiliates) and resell them to other permitted Alabama wholesalers across state lines. It directly affects interstate tobacco resellers who operate in multiple states but do not sell directly to end consumers. The bill requires these businesses to register with Alabama’s Department of Revenue as "interstate warehousers" and imposes penalties for failing to comply. Existing rules for tobacco sellers remain unchanged for businesses operating solely within Alabama.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates permit fees and penalties for tobacco interstate resellers, generating new state revenue through regulatory fees and strengthening tax collection mechanisms.95% confidence

signed · Alabama · House Apr 17, 2026

HB 155: Homestead Exemptions; removing the annual verification requirement for qualifying permanently and totally disabled veterans

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains existing property tax exemption for disabled veterans by eliminating annual verification, providing ongoing tax relief without increasing government costs.85% confidence ✓ VeteransSupports VeteransRemoves annual verification requirement for disabled veterans' property tax exemption, simplifying access to existing benefit and preventing loss due to administrative burden.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Benefits

in committee · Alabama · House Jan 15, 2026

HB 262: Taxation; state privilege tax on historical racing activities, further provided; local taxes, repealed

HB 262 restricts historical racing wagering (computerized betting on past horse races) to six specific locations in Alabama: Greene, Jefferson, Macon, Mobile, Houston, and Lowndes counties. It replaces the existing 1% state tax on pari-mutuel pools with a new 4% tax on net revenues from historical racing operations, and repeals multiple local taxes previously levied in Greene, Macon, and Mobile counties. Operators must pay the new tax monthly to the Alabama Department of Revenue, and this tax supersedes all other state and local taxes for historical racing activities. The changes take effect on October 1, 2026, and do not affect taxes for live horse racing or simulcast events.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases state tax rate from 1% to 4% on historical racing net revenues, boosting state budget revenue while repealing lower local taxes.95% confidence

Track

died · Alabama · Senate Apr 7, 2026

SB 125: Taxation; to establish an income tax credit for oyster shell recycling

SB 125 creates a state income tax credit for Alabama restaurants that donate oyster shells to approved recycling programs. Restaurants can claim a credit of $1 for every 50 pounds of shells donated, up to a maximum of $2,000 per business annually, with a total annual cap of $100,000 across all restaurants. The credit applies to tax years 2026 through 2030 and requires restaurants to maintain records for verification. This policy directly affects restaurants participating in oyster shell recycling, incentivizing them to support coastal conservation efforts through tax benefits.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for restaurants, providing direct tax relief as a fiscal policy to incentivize recycling programs within state tax framework.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes oyster shell recycling to conserve marine habitats and reduce waste, directly supporting environmental conservation through resource reuse.95% confidence

Sub-Topics Income Tax Tax Credits Coastal & Flood Protection Conservation Recycling

Track

signed · Alabama · House Mar 17, 2026

HB 308: Mobile County; senior property tax exemption, authorized; constitutional amendment

HB 308 proposes a constitutional amendment to allow Mobile County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must own a single-family, owner-occupied home used as their principal residence for at least five years before claiming the exemption. The exemption freezes the property’s assessed value from the year prior to claiming (effective October 1, 2027), while requiring annual renewal through the Mobile County Revenue Commissioner by December 31 each year. This change would directly affect Mobile County seniors meeting the age and residency criteria, but requires voter approval to become part of Alabama’s constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors, reducing county tax revenue and offering tax relief to lower-income seniors through frozen assessed value.95% confidence ✓ HousingSupports HousingBill provides property tax exemption for seniors (65+) on primary residences, freezing assessed value to reduce housing costs and prevent displacement, directly increasing affordability for this group.90% confidence

Sub-Topics Property Tax Tax Incentives Homeownership Property Taxes