Budget & Taxes

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

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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

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in committee · Alabama · House Jan 14, 2026

HB 185: Taxation and revenue; to exempt certain aircraft, machinery, and equipment from ad valorem taxation

HB 185 exempts certain general aviation aircraft and their installed machinery from Alabama's ad valorem (property) tax starting October 1, 2026. It applies specifically to aircraft used in civil aviation (not commercial, military, or drones) owned or leased by companies with their primary Alabama business location. The bill defines qualifying aircraft and requires the Department of Revenue to create implementation rules. This directly affects Alabama-based businesses operating qualifying aircraft by reducing their property tax burden.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts qualifying aircraft from property tax, reducing state revenue and limiting tax base for budget purposes.90% confidence

Sub-Topics Property Tax

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in committee · Alabama · Senate Jan 21, 2026

SB 204: Local land bank authorities; shorten tax sale redemption period; restrictions on geographic scope; creation of multijurisdictional land banks by agreement; Governor's emergency authorization to create land bank

SB 204 would change how Alabama's local land banks handle properties with unpaid taxes. It shortens the redemption period for tax-delinquent properties to one year (allowing land banks to obtain deeds after this period), removes the requirement for public notice before selling land, and exempts land bank properties from local property taxes. The bill also allows multiple counties to create shared land banks through agreements, gives local governments authority to transfer properties for flood management, and permits the Governor to create land banks during emergencies. These changes primarily affect local land banks, county governments, and property owners facing tax sales.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts land bank properties from local property taxes, reducing government revenue and weakening tax collection for local budgets.90% confidence ✓ HousingSupports HousingShortens redemption period for tax-delinquent properties and removes public notice requirements, enabling land banks to more quickly acquire and redevelop properties, advancing housing development.85% confidence

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passed · Alabama · House Feb 25, 2026

HB 244: Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax

HB 244 exempts electricity and natural gas used in commercial greenhouses, pivot irrigation systems, and poultry houses from Alabama’s utility gross receipts tax and utility service use tax. This directly affects agricultural businesses operating these facilities by reducing their energy-related tax burden. The bill amends Alabama tax code sections to explicitly add these uses to existing exemptions, clarifying that energy used for heating or operation in these specific agricultural settings is not subject to the taxes. The change takes effect September 1, 2026, and does not alter tax rates for other energy uses.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts agricultural energy use from taxes, reducing state revenue and weakening tax collection in this sector.95% confidence

Sub-Topics Business Taxes Sales Tax

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signed · Alabama · Senate Apr 17, 2026

SB 221: Taxation; to exclude credit card transaction fees from sales and use tax calculations

SB 221 would change Alabama's sales tax rules by excluding credit card transaction fees from the taxable amount when customers pay by card. Specifically, merchants would no longer include fees charged by credit/debit card networks (e.g., interchange fees) when calculating sales or use tax on purchases. This directly affects merchants who currently pay tax on the total amount charged to customers, including these fees. The bill requires the Department of Revenue to create implementation rules and takes effect September 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExcludes credit card fees from taxable base, reducing state sales tax revenue. Directly weakens tax collection mechanism under Budget & Taxes.90% confidence

Sub-Topics Business Taxes Sales Tax

passed · Alabama · Senate Apr 7, 2026

SB 10: Tuscaloosa County; levy of additional or increased county or municipal sales and use tax prohibited without approval by referendum, constitutional amendment

SB 10 proposes a constitutional amendment in Alabama that would require Tuscaloosa County voters to approve any new or increased county or municipal sales and use tax through a majority vote at a referendum held during a regular general election. The amendment mandates at least two public hearings and 60 days of newspaper notice before any such tax vote. It directly affects Tuscaloosa County residents and local governments by preventing tax increases without voter consent, ensuring community input before new tax levies take effect.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill prohibits local tax increases without voter approval, restricting county/municipal tax levies and requiring referendum approval.90% confidence

Sub-Topics Sales Tax

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passed · Alabama · House Apr 7, 2026

HB 3: Taxation; to exempt certain retail sales of fish or other seafood from sales and use taxes

HB 3 exempts state sales and use taxes on fresh, unprocessed fish or seafood sold directly by anglers or fishermen (defined as "producers" in the bill). This applies only to retail sales of seafood in its original, unmanufactured state. Local counties and municipalities may choose to also exempt these sales from local taxes, but only if they adopt a specific resolution or ordinance. The exemption takes effect on September 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts seafood sales from taxes, reducing state tax revenue and weakening fiscal collection under taxation policy.90% confidence

Sub-Topics Revenue Sales Tax Tax Incentives

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