HB 4 establishes the Alabama Broadband Investment Maximization Act, exempting purchases of broadband equipment and supplies for projects funded or administered by the Alabama Department of Economic and Community Affairs (ADECA) from state sales and use taxes. This directly affects ADECA-funded broadband infrastructure projects by reducing their costs. The exemption covers equipment like cables, antennas, and routers used for broadband services or internet access, but excludes personal devices such as smartphones and consumer routers. The tax exemption applies from September 1, 2026, through August 31, 2029, and does not extend to local county or municipal taxes unless specifically approved.
HB 65 proposes a constitutional amendment to allow Franklin County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, seniors must own the home as their principal residence for at least five years and meet income requirements (not detailed in the bill text). The exemption freezes the property’s assessed value from the year before claiming it, but does not affect homestead exemptions or millage rate changes. The amendment requires voter approval and would take effect for tax years beginning October 1, 2027, with claims due by December 31, 2027. This is a proposed change to the state constitution, not yet law.
SB 13 would exempt Alabama poultry producers from paying state utility taxes on natural gas, propane, or electricity used specifically for heating poultry houses. The bill amends existing tax code sections to explicitly add poultry house heating to the list of exempt energy uses, removing a current tax burden on this operational cost. This change directly affects poultry farms by reducing their energy expenses for maintaining proper temperatures in housing facilities. The exemption would apply to energy purchased and consumed directly for heating purposes, effective September 1, 2026, pending legislative approval.
HB 64 proposes a constitutional amendment for Colbert County to allow residents aged 65+ to claim a property tax exemption on their primary residence. To qualify, a homeowner must own a single-family home as their principal residence for at least five years before claiming the exemption, and the exemption freezes the property's assessed value from the prior year. The exemption requires written application to the county revenue commissioner between October 1 and December 31, 2027, for the 2027 tax year, and remains valid as long as the homeowner continues living there. This would directly affect Colbert County seniors meeting these specific residency and ownership criteria.
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.
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.
HB 15 would exempt eyeglasses and contact lenses from Alabama's sales and use tax. Currently, these items are taxed under state law, but the bill would remove that tax obligation. This change would directly affect consumers purchasing optical aids and retailers selling them, as they would no longer pay or collect tax on these items. The bill amends Alabama Code Section 40-23-1 to add eyeglasses and contact lenses to the list of tax-exempt products.
HB 27 expands Alabama's catastrophe savings accounts to cover additional expenses beyond insurance deductibles, including storm-resistant home upgrades (like reroofing) and FORTIFIED endorsement costs for hurricane-prone properties. It sets contribution limits based on a homeowner's deductible amount - capping total contributions at $15,000 or less for most residents, and up to $250,000 for self-insured homeowners. The bill maintains tax benefits, allowing deductions for contributions and exempting account interest from state income tax, while requiring distributions to cover only eligible disaster-related costs. This directly affects Alabama homeowners with residential properties in hurricane-risk areas who use these accounts to prepare for or recover from severe storms.
HB 28 would create a state income tax credit for Alabama restaurants that donate oyster shells to approved recycling programs. Restaurants can claim up to $2,000 per year (based on $1 for every 50 pounds of shells donated), with a total annual cap of $100,000 across all participating businesses. Credits are awarded on a first-come, first-served basis and are only available for tax years 2026 through 2030. The Alabama Department of Revenue will collaborate with conservation officials to designate eligible recycling programs.
