Budget & Taxes (State Budget)

passed · Alabama · House Mar 5, 2026

HB 452: Income taxes, state income tax credit for qualified rehabilitation expenses of certified historic properties extended, annual credit amount increased

HB 452 extends and increases a state tax credit for owners of certified historic properties who make qualified rehabilitation improvements. It directly affects property owners and developers working on historic buildings that meet state certification standards. The bill raises the annual credit amount and increases the total funding cap from $20 million to $300 million per year for this program. This change allows more property owners to claim the credit while expanding the state's annual investment in historic preservation.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax credit for historic properties with increased annual cap ($20M→$300M), directly expanding state fiscal support for preservation through tax incentives.95% confidence

Sub-Topics Business Taxes State Budget Tax Incentives

Track

passed · Alabama · House Mar 31, 2026

HB 431: Injection wells; fees assessed on certain wells, notice and participation for local governments provided, study commission established

HB 431 imposes a 20% tax on companies storing carbon dioxide underground in designated wells (like those used for carbon capture projects), based on the market value of the stored CO2 at injection time. It directly affects businesses using underground storage facilities for carbon management, such as those operating Class VI wells regulated under federal law. The tax revenue is split equally: 50% goes to Alabama’s state General Fund, and the other 50% is distributed to the local county or municipality where the storage occurs, to be spent at the discretion of local officials. The bill takes effect on October 1, 2026, and requires monthly tax payments to the state Department of Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 20% tax on CO2 storage companies, directing 50% of revenue to state General Fund and local governments, directly generating new tax revenue for public budgets.95% confidence ✗ EnvironmentOpposes EnvironmentTax on carbon storage discourages carbon capture adoption, reducing emissions mitigation efforts and opposing environmental protection goals.85% confidence

Sub-Topics Revenue State Budget

Track

in committee · Alabama · House Jan 14, 2026

HB 229: Coalition against domestic violence, appropriation, operations plan and audited financial statement required, quarterly and end-of-year reports required

HB 229 appropriates $169,633 from Alabama’s State General Fund to the Coalition Against Domestic Violence for fiscal year 2027. The bill requires the Coalition to submit an operations plan and an audited financial report from fiscal year 2025 before receiving funds, along with quarterly updates on spending and progress and an annual performance report detailing services provided and costs. These reports must be submitted to the Director of Finance and forwarded to the Legislative Council. The funding is tied directly to accountability measures, ensuring transparency in how the money is used to support domestic violence services.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $169,633 from State General Fund to fund Coalition Against Domestic Violence, supporting essential public service program through direct budget allocation.95% confidence

Sub-Topics Appropriations State Budget

Track

in committee · Alabama · House Jan 14, 2026

HB 217: Fiscal Year 2026, General Fund supplemental appropriations

HB 217 provides supplemental funding for Alabama's fiscal year 2026 budget, allocating $114.6 million across multiple state agencies and funds. Key provisions include $50 million from the Strategic Energy Infrastructure Development Fund to the State Industrial Development Authority, $34 million from American Rescue Plan funds to the Department of Finance, and $35.1 million from the Legislative Council Fund for construction of a new State House. The bill also allocates funds to Alabama Medicaid, the Unified Judicial System for court operations, and the Alabama Alcoholic Beverage Control Board. These appropriations supplement existing budgets and are specifically designated for the 2026 fiscal year ending September 30. The bill does not create new policies but reallocates existing funds from various state and federal sources.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $114.6M for state agencies including Medicaid, funding essential programs per appropriations bill.95% confidence ✓ EnergySupports EnergyBill allocates $50M from Strategic Energy Infrastructure Development Fund to State Industrial Development Authority, directly funding energy infrastructure projects.85% confidence

Sub-Topics Appropriations State Budget

Track

signed · Alabama · House Apr 9, 2026

HB 238: Appropriations from Education Trust Fund for the support, maintenance, and development of public education for fiscal year ending September 30, 2027

HB 238 appropriates funds from Alabama's Education Trust Fund for public education support, maintenance, and development during fiscal year 2027 (ending September 30, 2027). It allocates specific amounts for programs like charter school startup grants ($31.5 million), arts education ($9.6 million), and school infrastructure debt service, with funding sources specified as Education Trust Fund contributions and other federal/local funds. The bill directs these funds to state education programs under existing budget laws, requiring accountability for efficient fund use. It does not create new programs but authorizes spending for current educational operations and capital projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $31.5M for charter schools and $9.6M for arts education from Education Trust Fund, directly funding public education programs per bill's specific appropriations.95% confidence ✓ EducationSupports EducationAllocates $31.5M for charter startups, $9.6M for arts education, and infrastructure funding from Education Trust Fund to support public education programs per bill summary.95% confidence

Sub-Topics Appropriations Debt & Bonds State Budget School Choice School Funding

signed · Alabama · House Feb 3, 2026

HB 204: Henry County; county lodging tax further provided for

HB 204 allows Henry County to impose a tax of up to 4% on short-term lodging rentals (such as hotels, motels, and vacation rentals) for transient guests staying less than 30 days. It exempts long-term rentals (30+ days), permanent housing, and items already subject to state sales tax. Businesses must report monthly tax collections to Alabama’s Department of Revenue, with proceeds deposited into the county’s General Fund for economic development and tourism promotion. The tax applies only to temporary stays, not permanent residences or sales tax-covered services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new 4% lodging tax for Henry County, directing revenue to General Fund for tourism/economic development per bill's tax collection and allocation provisions.95% confidence

Sub-Topics Sales Tax State Budget

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 · 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

Track

signed · Alabama · Senate Apr 22, 2026

SB 154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026

SB 154 would provide a 2% cost-of-living salary increase for most Alabama state employees, effective October 1, 2026. This applies to classified/unclassified state employees, judicial personnel, legislative staff, and county health department employees paid through state funds under the State Merit System. The bill excludes employees covered by existing labor contracts or local supplements tied to state salaries. Funding for the increase would be included in the annual state budget, not through this bill itself. The measure does not affect pay for employees already covered by negotiated agreements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state budget funds for employee salary increases, advancing public sector compensation within fiscal management framework.92% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides 2% cost-of-living salary increase for state employees, advancing wage standards under Labor & Employment topic.95% confidence

Sub-Topics State Budget Public Employees

signed · Alabama · Senate Apr 9, 2026

SB 153: 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

SB 153 appropriates $36.6 million from Alabama's Children First Trust Fund and $43.8 million from other tobacco settlement funds for the fiscal year ending September 30, 2027. The funds will be distributed quarterly to child and family services agencies, including the Alabama Department of Human Resources ($8.85M) and Alabama Medicaid Agency ($1.39M), based on tobacco settlement revenues received within 30 days. The bill requires written notifications of allocations by the State Director of Finance, conditions funding on actual tobacco revenue receipt, and transfers a portion of the fund to the State General Fund for the State Board of Education. Unused funds remain in the Children First Trust Fund rather than reverting to the general budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $80.4M from tobacco settlement funds to child/family services agencies, funding essential public programs per appropriations language.95% confidence ✓ HealthcareSupports HealthcareAllocates $1.39M to Alabama Medicaid Agency from tobacco settlement funds, directly funding healthcare coverage for low-income residents.95% confidence

Sub-Topics State Budget Medicaid