Budget & Taxes

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

Track

in committee · Alabama · Senate Jan 27, 2026

SB 217: Mixed spirit beverages, providing for distribution, retail sale, and tax

SB 217 defines "mixed spirit beverages" as drinks containing no more than 7% alcohol by volume, creating a new category currently regulated like liquor (not distributed through beer/wine channels). The bill establishes a licensing system requiring these beverages to be distributed through licensed wholesalers to licensed retailers (except ABC stores), imposes an excise tax on distribution, and mandates exclusive sales territories with binding distribution agreements between suppliers and wholesalers. It also sets penalties for retailers selling to individuals under 21 and adds labeling/display requirements to prevent misleading marketing. This directly affects businesses producing, distributing, and selling these low-alcohol beverages in Alabama.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax on distribution of mixed spirit beverages, generating state revenue directly impacting budget/tax framework.95% confidence

Sub-Topics Sales Tax

Track

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

Track

in committee · Alabama · House Jan 13, 2026

HB 167: Relating to Property Tax; amending the cap on the assessed value of real property

HB 167 would change Alabama's property tax rules by replacing a fixed 7% annual cap on assessed value increases with a cap tied to the annual inflation rate (measured by the Consumer Price Index). This directly affects property owners, particularly those with Class II and III properties, as their annual tax assessments would now rise or fall based on inflation rather than a fixed percentage. The bill applies retroactively from October 1, 2024, and continues through 2027, with exceptions for new construction, property transfers between family members, and certain ownership changes. The change aims to align property tax increases more closely with actual cost-of-living changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill adjusts property tax cap to inflation, promoting fiscal responsibility in tax assessments and aligning with fiscal management principles.95% confidence

Sub-Topics Property Tax

Track

signed · Alabama · Senate Apr 9, 2026

SB 144: Emergency medical transport providers assessment, sunset clause removed

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves sunset clause for ambulance service fee, ensuring permanent tax revenue to fund Medicaid enhancements for essential ambulance services, directly supporting ongoing fiscal management of public health programs.95% confidence ✓ HealthcareSupports HealthcarePermanently funds ambulance services via Medicaid enhancements, ensuring ongoing healthcare access and infrastructure support without sunset expiration.95% confidence ✓ TransportationSupports TransportationPermanently funds ambulance services via revenue assessment, ensuring ongoing transportation infrastructure support for emergency medical transport.95% confidence

Sub-Topics Medicaid

in committee · Alabama · House Jan 14, 2026

HB 223: State employees, cost-of-living increase for fiscal year beginning 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesFunds state employee salary increases via state budget appropriation, increasing public sector compensation spending under appropriations subject.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides 2% salary increase for state employees, directly advancing wage standards without restrictions.95% confidence

Sub-Topics Audits & Accountability Public Employees

Track

passed · Alabama · House Jan 21, 2026

HB 109: Baldwin County, ad valorem tax continued, constitutional amendment

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesContinues existing property tax for public hospital funding, ensuring ongoing fiscal support for essential healthcare services without tax rate changes.95% confidence ✓ HealthcareSupports HealthcareContinues property tax funding for Baldwin County public hospitals, directly supporting hospital services with no defunding language.95% confidence

Sub-Topics Hospitals

Track

signed · Alabama · House Apr 9, 2026

HB 241: Talladega College, appropriation

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1.37M from Education Trust Fund to Talladega College with performance requirements, directly advancing state budget appropriations for public education.95% confidence ✓ EducationSupports EducationAllocates $1.37M from Education Trust Fund to Talladega College for operations, directly funding higher education as required by the bill's appropriation purpose.95% confidence

Sub-Topics Appropriations Government Spending State Budget Higher Education

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

Track

signed · Alabama · Senate Apr 17, 2026

SB 159: Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts agricultural energy use from taxes, providing targeted tax relief to specific businesses per bill's intent.90% confidence

Sub-Topics Business Taxes Sales Tax