This bill establishes the Rural Industry Reshoring and Reinvestment Act to attract manufacturing and supply chain companies to rural areas of Alabama by offering financial incentives. It creates a tax credit program that provides eligible businesses with up to 5% of qualifying payroll for up to 10 years when they create at least 15 full-time jobs with wages at or above the county median, plus an additional 10% bonus for projects that replace imported supply chains. The legislation also sets up a grant program to fund infrastructure improvements like roads, utilities, and broadband at rural industrial sites, with a separate grant for job creation based on the number of new positions. The Department of Commerce will designate specific rural areas as opportunity zones based on population and economic indicators, and these designations will be reviewed every three years.
This bill updates Alabama's weatherization assistance program by allowing the Department of Economic and Community Affairs to hire nonprofit organizations to manage the program. It expands how money can be added to the Neighbors Helping Neighbors Fund, including through private donations and interest earnings, and prevents unused funds from returning to the general state budget. The income limit for qualifying households is adjusted to 125% of the poverty level, while also maintaining eligibility for seniors, people with disabilities, and families with children. Nonprofit groups must meet specific requirements, such as tax-exempt status and conflict of interest policies, to administer the assistance. These changes take effect on June 1, 2026.
This bill provides additional funding for the Rural Health Transformation Program through the end of fiscal year 2026 and establishes a new oversight committee to monitor how the money is used. The newly created Joint Legislative Oversight Committee on Rural Health Transformation Program Funds will include leaders from both the House and Senate, along with committee chairs and minority representatives, to review reports and data from state agencies managing these funds. The committee will have the authority to request information and hold hearings to ensure transparency in how the Rural Health Transformation Program is implemented. This legislation focuses on funding allocation and oversight rather than changing the core programs themselves.
This bill proposes a constitutional amendment to allow seniors in Wilcox County, Alabama, to receive a property tax exemption on their primary residences. The measure would freeze the assessed value of qualifying homes for tax purposes, protecting owners from future increases in property values. To qualify, homeowners must be at least 65 years old and have lived in the property as their main home for at least five years before claiming the exemption. The exemption can be claimed starting in 2027 and applies only to the original property value, meaning any additions or improvements made after claiming the exemption would still be taxed. This change would require voter approval in a special election before it becomes law.
This bill establishes an 8% local privilege tax on net gambling revenue from historical horse racing activities in Mobile County. The tax applies specifically to computerized machines operated by licensed historical horse racing operators and is collected by the Mobile County Racing Commission. Net gambling revenue is defined as total wagering amounts minus free bets, promotional credits, federal excise taxes, voided wagers, and prize payouts. The legislation clarifies that this new tax replaces any other local taxes on historical horse racing but does not affect existing taxes on live greyhound or thoroughbred racing. The law takes effect on October 1, 2026, and does not expand any current gambling activities beyond what is already permitted.
This bill establishes a new 4% lodging tax in Washington County, Alabama, that applies to hotels, motels, inns, and other businesses renting rooms to transient guests. The tax covers the cost of the room and any personal property or services included in the charge, but excludes items already taxed under state law and rentals lasting 30 continuous days or more. Revenue collected from this tax will be deposited into the Washington County General Fund, and the county commission will be responsible for administering and enforcing the tax. The legislation takes effect on September 1, 2026.
This bill proposes a constitutional amendment to allow Chambers County, Alabama to collect a two-mill property tax specifically to fund volunteer fire departments. Property owners in areas served by paid municipal fire departments can opt out of the tax if their local government chooses to do so. The collected funds would be distributed to volunteer fire associations based on the area they serve and can only be used for equipment, supplies, and operational costs, not for paying salaries or administrative expenses. The amendment would be voted on by voters in a statewide election scheduled for November 2026.
This bill proposes a constitutional amendment to allow Madison 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 at the rate before the exemption is claimed, protecting owners from future property value increases while still applying any new millage rates to the frozen value. To qualify, homeowners must have lived in the property as their main residence for at least five years before applying, and they must submit a written request to the county revenue commissioner between October 1 and December 31. The exemption can be claimed starting October 1, 2027, and would continue as long as the property remains the owner's primary residence. This change would require voter approval through a special election to amend the state constitution.
This bill increases the market value threshold for state ad valorem tax exemptions on tangible personal property for small businesses from $100,000 to $120,000. It specifically applies to businesses with fewer than 50 employees, allowing them to keep more of their business equipment and assets tax-free. The legislation also permits local governments to create similar exemptions for their jurisdictions and includes minor technical updates to the state tax code. This change directly affects small business owners in Alabama who own tangible personal property within the new value limit.
This bill proposes a constitutional amendment to allow Henry County to collect a temporary property tax to fund public school projects in the city of Headland. The tax would apply only to taxable property located south of Sandy Creek and would be set at a rate of three mills per dollar of assessed value. Revenue from the tax would be restricted exclusively to public school purposes for Headland projects and would be collected from October 1, 2027, through September 30, 2034. The amendment requires voter approval through a special election before it can take effect.
