Budget & Taxes

signed · Alabama · Senate Apr 15, 2026

SB 288: Agriculture authorities; directors on board required to appoint own successor, make purchases through national or regional governmental cooperative purchasing program authorized

This bill updates the rules for Alabama's agriculture authorities by requiring their boards of directors to appoint successors when a director leaves office before their term ends. It also allows these authorities to purchase goods and services through national or regional governmental cooperative purchasing programs and ensures that tax proceeds from alcohol sales collected by the authorities are rebated back to them. Additionally, the legislation clarifies that directors must be county residents and establishes a new category for directors emeritus who can serve in advisory roles without voting rights or compensation. The bill includes technical updates to align existing code language with current legal styles and procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allows agriculture authorities to use cooperative purchasing programs, likely reducing costs and improving fiscal efficiency while ensuring tax proceeds from alcohol sales are rebated back to them.75% confidence

Sub-Topics Procurement

in committee · Alabama · House Mar 5, 2026

HB 585: Money transmissions, transaction fee imposed for certain outgoing international wire transfers, income tax credit established to offset transaction fees imposed on taxpayer, reporting of certain suspicious cash transactions required, Securities Commission to enforce

This bill requires money transmission businesses in Alabama to report large or suspicious cash transactions to the state Securities Commission and imposes a 1.5% fee on outgoing international wire transfers. The collected fees would be placed in a state fund and distributed to local sheriffs to help cover immigration law enforcement costs, while taxpayers who pay these fees would receive an income tax credit to offset the charges. The legislation also establishes criminal and civil penalties for businesses that fail to comply with reporting requirements and creates a study commission to monitor how the fee proceeds are used. These provisions would remain in effect until December 31, 2030, when they are scheduled to be repealed.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides income tax credit to offset transaction fees and allocates funds to local sheriffs for immigration enforcement, supporting fiscal management and public service funding.75% confidence ✓ Criminal JusticeSupports Criminal JusticeBill funds local sheriffs for immigration enforcement through wire transfer fees, directly supporting law enforcement resources and criminal justice operations.75% confidence ✗ ImmigrationOpposes ImmigrationBill funds immigration law enforcement through wire transfer fees and mandates reporting of suspicious transactions, increasing state enforcement capacity.85% confidence

Sub-Topics Income Tax Tax Credits Law Enforcement

Track

passed · Alabama · Senate Mar 31, 2026

SB 369: Lauderdale County; Economic Development Authority and Economic Development Authority Fund established, county commission authorized to levy additional sales and use tax

This bill creates the Lauderdale County Economic Development Authority to support existing businesses, attract new industries, and coordinate economic development efforts across the county. The authority will be governed by a five-member board appointed by the county commission, which can hire an executive director and manage funds through a new Economic Development Authority Fund. To finance these efforts, the bill authorizes the county commission to levy an additional sales and use tax of up to 0.75 percent, with proceeds deposited into the fund and exempting already tax-exempt businesses from the new tax. The legislation takes effect on October 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes new sales tax to fund economic development authority, strengthening local fiscal capacity and supporting business growth initiatives85% confidence

Sub-Topics Sales Tax Tags Economic Development

Track

in committee · Alabama · House Mar 19, 2026

HB 645: Taxation; state privilege tax levied for historical horse racing

This bill establishes a new 8% state privilege tax on historical horse racing activities in Alabama, which would replace all existing local taxes on these operations. The tax applies to net gambling revenue from pari-mutuel wagers on computerized historical horse racing machines, excluding promotional credits and winnings from the taxable amount. By repealing specific local tax laws in Class 1 municipalities and certain counties, the bill ensures the state tax is the only tax levied on historical horse racing, while leaving taxes on live greyhound and horse racing unchanged. The legislation would take effect on October 1, 2026, and does not authorize any new gambling activities beyond what is currently permitted by law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new state tax revenue from historical horse racing, increasing state budget funds while replacing local taxes for fiscal management.90% confidence

Sub-Topics Sales Tax

Track

signed · Alabama · House Apr 17, 2026

HB 630: Etowah County; number of continuous days that lodging must be supplied before lodging tax no longer applies extended

This bill modifies Alabama's lodging tax rules for Etowah County by changing the minimum stay requirement from 30 to 180 continuous days before the tax no longer applies. The change directly affects hotels, vacation rentals, and other lodging providers in Etowah County that offer extended-stay accommodations. Under the new provision, guests staying for 180 or more consecutive days would not be charged the lodging tax, while shorter stays would remain subject to the tax. The bill also includes minor technical updates to align the code language with current formatting standards and takes effect on October 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces lodging tax burden for extended-stay accommodations, providing tax relief to lodging providers and potentially lowering costs for long-term guests.75% confidence

signed · Alabama · House Apr 17, 2026

HB 632: Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased

This bill modifies the lodging tax rules in Etowah County, Alabama, by increasing the required continuous stay period for tax exemption from 30 days to 180 days. It directly affects hotels, motels, inns, and other lodging establishments operating in the county by changing how long guests must stay to avoid the two percent privilege and license tax on their room charges. The bill also specifies that tax revenue collected will be split equally between tourism promotion and beautification and ecology projects, with funds managed by local commissions. The changes are set to take effect on October 1, 2026, and apply only to accommodations provided to transient guests.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases tax revenue by extending exemption period, directing funds to tourism promotion and beautification, supporting local government budget and fiscal management.85% confidence

Sub-Topics Revenue Tax Incentives

in committee · Alabama · House Mar 3, 2026

HB 551: Creates the Steel and Advanced Manufacturing Competitiveness Act; creates Steel Industry Relief and Investment Grant Program; creates the Manufacturing Innovation and Modernization Tax Credit

This bill establishes the Steel and Advanced Manufacturing Competitiveness Act in Alabama to support local steel producers and industrial manufacturers facing challenges from global trade disruptions. It creates a $10 million annual grant program for eligible manufacturers to address trade-related hardships, fund working capital, retain skilled workers, or improve operational efficiency. The legislation also introduces a refundable income tax credit offering up to 20% of qualifying investments in advanced machinery or automation, capped at $1 million per company and $10 million statewide annually, effective for tax years 2027 through 2029. Additionally, the bill requires state infrastructure projects to prioritize domestically produced steel and components when available, establishes an export expansion initiative to help manufacturers access international markets, and creates a five-member board to monitor trade risks and recommend policy improvements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates $10M annual grant program and tax credit to support manufacturing, advancing economic development and providing fiscal relief to businesses.85% confidence

Sub-Topics Income Tax Tax Credits

Track

signed · Alabama · House Apr 3, 2026

HB 573: Perry County; senior property tax exemption, authorized; constitutional amendment

This bill proposes adding a constitutional amendment to allow Perry County residents aged 65 or older to claim a senior property tax exemption on their primary homes. The exemption would freeze the assessed value of the property for tax purposes, protecting owners from future property value increases while they continue to live there. To qualify, homeowners must have lived in the property as their main residence for at least five years before the tax year they first claim the exemption, and they must apply in writing between October 1 and December 31. The exemption applies only to single-family owner-occupied homes and does not prevent the property from being subject to regular millage rate changes or taxes on any new additions made after claiming the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax relief for seniors, reducing tax burden and supporting fiscal management through targeted exemptions.90% confidence ✓ HousingSupports HousingBill provides property tax exemption for seniors on primary homes, reducing housing costs for elderly residents and supporting affordable housing access.75% confidence

Sub-Topics Property Tax Tax Incentives Homeownership Property Taxes

passed · Alabama · Senate Apr 2, 2026

SB 380: Teachers' Retirement System, longevity bonus for certain retirees and beneficiaries

This bill modifies the Teachers' Retirement System to provide a longevity bonus to certain retirees and their beneficiaries. The key provision establishes that eligible individuals receiving monthly allowances from the system on or before September 30, 2026, will receive an additional bonus payment. The legislation also requires funding to be appropriated to the Teachers' Retirement System to cover these bonus payments. This change directly affects teachers and other public employees who are already retired and drawing benefits from the system. The bill is currently under consideration by the Senate Committee on Finance and Taxation Education.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill requires funding appropriation to Teachers' Retirement System for longevity bonuses, directly supporting retirement benefits and public employee welfare through increased government spending.75% confidence ✓ EducationSupports EducationBill provides financial benefits to retired teachers through longevity bonuses, supporting educators' retirement security and indirectly supporting the education workforce.75% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides longevity bonus payments to retired teachers and public employees, expanding retirement benefits and supporting worker financial security.85% confidence

Sub-Topics Pensions Teachers

Track

signed · Alabama · House Mar 31, 2026

HB 557: Wilcox County; ad valorem taxes, additional tax established

This bill proposes a renewal process for Wilcox County, Alabama, to replace an expiring ad valorem tax that will end in 2027. The legislation authorizes the county commission to increase the local property tax rate by nine mills, raising the total from 10 mills to 19 mills, with the increase taking effect when the current tax expires. The additional tax revenue would be split between county general purposes and public schools, with two mills going to the county and seven mills to the school board. However, this tax increase requires voter approval at a future election before it can be implemented. The bill becomes effective on June 1, 2026, allowing time for the renewal process to be completed.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases property tax revenue to fund county operations and public schools, directly supporting budget and taxation by expanding funding for essential services.90% confidence ✓ EducationSupports EducationBill increases property tax funding, with 7 mills specifically allocated to public schools, directly strengthening school funding.85% confidence

Sub-Topics Property Tax Revenue