This bill requires Alabama's Department of Workforce to create several programs aimed at supporting skilled trade training, primarily for rural residents and employers. It would provide full tuition coverage for rural students in high-need trade programs, offer grants to rural employers who sponsor apprenticeships, and give stipends to trainees for purchasing tools or commuting costs. The legislation also establishes a statewide outreach campaign to promote trade careers and creates a system to recognize prior work experience and military training toward trade certifications. These programs would be funded through the state's general fund, subject to legislative appropriation, and would take effect on July 1, 2026.
This bill proposes a constitutional amendment to allow Covington County residents aged 65 or older to claim a property tax exemption on their primary home. To qualify, homeowners must have owned and lived in the home as their principal residence for at least five years before applying. The exemption freezes the property's assessed value at the 2026 level (for claims starting October 2027), preventing tax increases due to rising home values, though local tax rate changes still apply. Homeowners must submit a written application to the county revenue commissioner between October 1 and December 31, 2027, to activate the exemption.
SB 245, the Health Care Sharing Ministries Tax Parity Act, allows members of health care sharing ministries to deduct their contributions toward qualified health care expenses from their Alabama state income tax, starting January 1, 2027. It directly affects individuals who are members of these ministries, treating their contributions similarly to health insurance premiums and health savings account expenses for tax deduction purposes. The bill requires taxpayers to claim the deduction on their state tax return and provides that contributions received for medical expenses (without a prior deduction) are not taxable income. This legislation aims to create tax parity between health care sharing ministries and traditional health insurance for Alabama taxpayers.
HB 445 amends Alabama's tax code to exclude "difficulty of care payments" from taxable gross income. Specifically, it adds a new exemption for payments received by individual care providers under Medicaid Home and Community-Based Services Waiver programs. This change directly affects care providers who receive these payments for services to Medicaid participants. The bill modifies Section 40-18-14 of the Alabama Code to ensure these payments are not counted toward an individual's state income tax calculation, aligning with federal tax treatment under 26 U.S.C. § 131.
SB 317 recreates Alabama's Commission on the Evaluation of Services as a formal legislative department and establishes a new Legislative Committee to oversee it. The bill requires state agencies receiving direct state funding to provide data and develop evaluation plans for new programs or major program expansions (defined as a 25%+ budget increase or significant changes to service delivery). It mandates agencies to create logic models and track specific outcome metrics, with the commission publishing evaluation standards and reviewing agency reports. This directly affects all state departments, agencies, and institutions that receive state appropriations, requiring them to submit program evaluations annually.
SB 291 would prevent businesses that violate human trafficking or federal child labor laws from keeping economic tax incentives under Alabama's Jobs Act. If an entity violates these laws, it must reimburse the state and local governments for all tax incentives, grants, or abatements received. The bill also requires the Secretary of Commerce to verify applicants comply with these labor laws before approving incentives. These changes update Alabama law to close a loophole allowing violators to retain tax benefits.
HB 398 exempts the organization "High Socks for Hope" from paying state sales and use taxes. It also allows Alabama counties and municipalities to choose whether to exempt the same organization from local sales and use taxes. The bill directly affects High Socks for Hope by removing a tax burden on its sales, and local governments by giving them the option to provide the same exemption. The exemption becomes effective on September 1, 2026.
HB 523 would create the Alabama Agricultural Enhancement Program, providing cost-share funds to eligible agricultural producers for specific business investments like livestock equipment, dairy operations, aquaculture, and agritourism. The program requires applicants to complete educational programs, commit to using purchased equipment for five years, and meet residency and documentation criteria. It establishes an Alabama Agricultural Enhancement Advisory Board (with university representatives) and a dedicated state fund in the Treasury to administer the program. The Agriculture Commissioner must report program progress to lawmakers by September 2027.
Tags
Agriculture
HB 367 establishes a $30 booking fee for defendants convicted or who plead guilty in Randolph County circuit or district court cases. This fee is collected alongside other court costs and cannot be waived unless all other case-related fees are waived. The revenue from this fee must be sent monthly to the Randolph County Sheriff’s Law Enforcement Fund for use in local law enforcement. The bill takes effect on October 1, 2026.
SB 315 provides a 2% cost-of-living benefit increase for certain Alabama retirees and beneficiaries of the Employees' and Teachers' Retirement Systems, effective October 1, 2026. It applies to retirees who retired before October 1, 2025, and are currently receiving benefits, with a minimum $15 monthly increase. The increase requires annual legislative appropriation and depends on employer participation for specific retirement plans; beneficiaries of deceased retirees also qualify under the same terms. Retirees receiving Medicaid benefits may be excluded if the increase would impair their Medicaid eligibility.
