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.
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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.
HB 485 proposes a constitutional amendment for Clarke County to allow residents aged 65+ to claim a senior property tax exemption on their primary residence. To qualify, individuals must own a single-family home as their principal residence for at least five years, and the exemption freezes the property’s assessed value as of October 1, 2026, for future tax calculations. Claimants must apply in writing with the Clarke County Revenue Commissioner between October 1 and December 31, 2027, and must continue living in the home to maintain the exemption. The exemption does not affect homestead exemptions, millage rate changes, or taxes on property additions after claiming it. This amendment requires voter approval through a statewide election under Alabama’s constitutional process.
HB 460 proposes a constitutional amendment to allow Henry County residents aged 65 or older to freeze their property tax assessment value on qualifying primary residences. To qualify, seniors must own a single-family home as their main residence for at least 10 years prior to claiming the freeze, and must submit a written request to the county revenue commissioner between October 1 and December 31, 2027. The freeze locks the property’s assessed value at its prior year level, but does not affect homestead exemptions, future property additions, or millage rate changes. This amendment requires voter approval to become part of Alabama’s constitution.
HB 449 establishes Alabama's state lottery system by creating the Alabama Lottery Corporation to operate and regulate lottery games. It sets up the Alabama Lottery Trust Fund, directing revenue to five specific uses: problem gambling treatment, college scholarships for public two-year and four-year institutions, cost-of-living raises for education employees, hospital operation grants, and tax credits for eligible residents. The bill also creates a Board of Directors to oversee the corporation, imposes advertising restrictions to limit appeals to minors, and increases criminal penalties for violations like selling tickets to minors or counterfeiting. This bill directly affects all Alabama residents through lottery participation and the allocation of lottery revenue to state programs.
HB 459 modifies how Henry County handles special transaction fees collected by the Judge of Probate. It sets a $5 maximum fee per transaction and requires the first $2 to be kept in a special fund for the Judge's office to cover record-keeping and equipment costs, while any amount over $2 goes directly to the county's general fund. The Judge of Probate may also transfer funds from the special fund to the general fund at their discretion. This bill directly affects Henry County's Judge of Probate office and its financial management of these specific fees.
HB 416 establishes the Cleburne County Economic Development Authority to lead industrial and economic growth efforts in Cleburne County, directly affecting local businesses, residents, and county decision-makers. The bill creates a board of directors (appointed by county commissioners from each district) to develop economic plans, with authority to offer tax breaks for job creation and issue bonds - but only with approval from the county commission and without exemptions for board members or their businesses. Funding will come from county appropriations, tobacco tax revenue, and grants. The authority becomes operational on October 1, 2026, and must hold its first meeting by November 1, 2026.
Sub-Topics
Revenue
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Economic Development
