Budget & Taxes (State Budget)

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.

SB 162 appropriates $169,633 from Alabama's State General Fund to the Coalition Against Domestic Violence for the 2026-2027 fiscal year. It requires the Coalition to submit an operations plan and an audited financial statement for 2025 before receiving funds, along with quarterly reports on spending and progress and an annual performance report detailing services provided and program effectiveness. The bill mandates these reports be submitted to the Director of Finance, who will forward them to the Legislative Council. This funding and reporting structure directly affects the Coalition's budget management and accountability for the allocated funds, effective October 1, 2026.

HB 251 appropriates $36.6 million from Alabama's Children First Trust Fund and $43.8 million from other tobacco settlement funds for the 2027 fiscal year. These funds are allocated to specific state agencies - including the Alabama Medicaid Agency, Department of Early Childhood Education, and Youth Services - to support children's health, education, and social services programs. The bill requires tobacco settlement revenues to be deposited into the Children First Trust Fund within 30 days of receipt and mandates quarterly allocations to agencies based on available funds. It also transfers funds currently designated for the State Board of Education to the State General Fund during fiscal year 2027. All allocations are conditional on receiving tobacco revenues and must align with approved investment plans for each agency.

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.