SB 144 removes the expiration date for a quarterly fee paid by emergency medical transport providers (like ambulance services) in Alabama. Currently, this assessment - calculated based on providers' revenue from emergency transports and capped at 5.3% - funds Medicaid enhancements for ambulance services and expires July 1, 2028. The bill makes this fee permanent, ensuring ongoing funding for ambulance service maintenance and expansion without a set end date. It affects all Alabama emergency medical transport providers who must report quarterly data to the state. The bill takes effect October 1, 2026.
HB 223 would provide a 2% salary increase for most Alabama state employees, effective October 1, 2026, covering those in classified/unclassified service, judicial personnel, legislative staff, and county health department employees under the state merit system. The increase applies to all eligible employees except those covered by existing labor contracts or local supplements tied to state salaries. Implementation requires state departments to revise pay plans and certify changes to the State Comptroller for processing. The bill does not create new appropriations but directs budgeting for the increase in the annual appropriations act.
HB 109 proposes a constitutional amendment to continue Baldwin County’s existing two-mill ad valorem tax (based on property value) for public hospital funding in 19 specific election precincts. The tax would be levied annually for 20 years starting October 2027, with proceeds exclusively used for hospital services in those precincts as defined in state law. This amendment requires voter approval in a constitutional election and would not change current tax rates or the designated hospital funding area.
HB 241 appropriates $1,372,572 from Alabama's Education Trust Fund to Talladega College for its 2027 fiscal year operations. The bill directly affects Talladega College, requiring it to submit an operations plan with performance goals, an audited financial statement for 2025, quarterly expenditure reports, and an end-of-year performance report before funds are released. All funding is subject to state budget laws and requires approval from the Director of Finance. The bill becomes effective October 1, 2026, and is pending committee review.
SB 159 would exempt commercial greenhouses, pivot irrigation systems, and poultry houses in Alabama from paying utility gross receipts tax and utility service use tax on natural gas or electricity used for heating or energy purposes. This directly affects agricultural businesses operating these facilities by reducing their energy-related tax burden. The bill amends Alabama’s tax code to specifically add these uses to existing exclusions, meaning these businesses would no longer pay these taxes on qualifying energy consumption. The measure is pending in the Senate Finance and Taxation Committee and would take effect on September 1, 2026, if enacted.
HB 359 amends Alabama's Sweet Home Alabama Tourism Investment Act to clarify that a $2.5 million annual tax rebate is supplemental to the initial award, not a replacement. It directly affects tourism companies seeking tax rebates for certified projects like resorts, attractions, or entertainment complexes. The bill requires these companies to document actual project costs through certification by an independent CPA, ensuring transparency about expenses. This change aims to verify that rebate amounts align with verified project investments, rather than estimated costs.
HB 115 replaces Alabama's existing rural physician tax credit with a new program. It ends the current $5,000 annual credit (set to expire in 2028) by moving the termination date to December 31, 2026, while allowing physicians who used the old credit for fewer than five years to continue claiming it under the new rules through 2026. The new credit provides $10,000 annually for up to four years (for tax years 2027-2031) to physicians practicing in defined rural communities (populations under 75,000, including small municipalities or unincorporated areas). Physicians must apply through the Alabama Statewide Area Health Education Center Program Office, which verifies eligibility and issues certification before claiming the credit.
SB 111 creates the "Prepare Alabama Investment Program" to fund trade schools and vocational programs through state tax credits. It allows individuals and businesses to claim tax credits against Alabama income, excise, premium, or utility taxes when donating to eligible trade schools, community foundations, or workforce programs. These donations must be used exclusively for constructing, maintaining, or upgrading facilities that support career technical education. The program is overseen by a board within the Alabama Department of Workforce, which certifies eligible entities and publishes approved recipients annually.
HB 304 would amend Alabama law to allow the Advanced Technology and Data Exchange Fund to be used for the general operation of courts, expanding its current limited use beyond specific purposes like electronic filing. The bill also creates three new funds: one for the Supreme Court, one for the Court of Civil Appeals, and one for the Court of Criminal Appeals. Each fund will support technology upgrades, including electronic case filing, data sharing with agencies, and staff training to improve court efficiency. The bill is currently pending in the House Committee on Ways and Means.
HB 200 authorizes Escambia County to impose an additional annual $5 fee on new vehicle registrations, transfers, or renewals starting in 2027. This fee applies to all vehicles registered within the county and is collected separately from existing vehicle registration charges. The revenue generated must be distributed monthly to the Escambia County Sheriff’s Law Enforcement Fund for law enforcement purposes. The fee requires county commission approval by December 1, 2026, and takes effect June 1, 2026.
