Budget & Taxes

signed · Alabama · House Apr 16, 2026

HB 379: Entertainment Industry Incentive Act of 2009 amended, create additional incentive program, extend review and evaluation deadline

HB 379 amends Alabama's Entertainment Industry Incentive Act of 2009 to create a new rebate program for small film productions spending $100,000-$499,999 in the state, offering a 45% rebate on payroll paid to Alabama residents. It extends the deadline for the Department of Commerce to contract an outside review of the incentive program until the first day of the 2028 legislative session. The bill also clarifies that payments to "loan-out companies" (entities handling payroll for freelancers) qualify for the rebate only if the production company properly withheld and remitted Alabama taxes on those payments. This directly affects small film productions and Alabama-based crew members seeking tax incentives under the existing program.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates 45% tax rebate for small film productions, a direct tax policy affecting state revenue and economic development.90% confidence

Sub-Topics Tax Incentives Tags Economic Development

signed · Alabama · House Apr 16, 2026

HB 388: Taxation; to exempt certain community foundations from sales and use taxes

HB 388 exempts 10 specific community foundations in Alabama from state sales and use taxes, including the Black Belt Community Foundation, Central Alabama Community Foundation, and others listed in the bill. It extends this state tax exemption through August 31, 2031, and allows local municipalities and counties to also exempt these foundations from local sales taxes starting September 1, 2026. The bill repeals the previous tax exemption law (Section 40-9-39.4) and requires these foundations to submit annual reports to the Department of Revenue. This policy change directly affects the 10 named community foundations by removing their sales tax obligations at both state and local levels for the specified period.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts community foundations from sales/use taxes, providing tax relief and aligning with fiscal responsibility by reducing tax burdens on community organizations.95% confidence

Sub-Topics Sales Tax Tax Incentives

in committee · Alabama · Senate Feb 17, 2026

SB 311: Education Trust Fund; supplemental appropriation year ending 2026

SB 311 appropriates $121 million from Alabama's Education Trust Fund to the State Department of Education for the 2026 fiscal year. It directly provides $1 million to each school designated as a "priority school" on the 2024-2025 AAA Priority School List. The funds are intended to support these specific schools, with the allocation calculated as $1 million per qualifying school. The bill becomes effective June 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $121M from Education Trust Fund to fund priority schools, increasing public education spending under appropriations.95% confidence ✓ EducationSupports EducationBill appropriates $121M directly to priority K-12 schools via Education Trust Fund, explicitly funding under-resourced schools per 2024-2025 designation.95% confidence

Sub-Topics Appropriations State Budget School Funding

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signed · Alabama · House Feb 25, 2026

HB 369: Randolph County; distribution of county tobacco tax further provided for

HB 369 amends how Randolph County distributes tobacco tax revenue, directing 32% to volunteer fire departments and the Randolph County Rescue Squad for fire protection and emergency medical services, 24% to the Randolph County Economic Development Authority for tourism, 24% to the county general fund, 10% to the Randolph County Agricultural Center for agricultural education, and 10% to the Randolph County Animal Shelter for animal control. The funds must be distributed within 15 days of receipt, with specific spending rules for fire departments (e.g., no salaries, monthly payments) and the rescue squad (for emergency services only). This bill affects Randolph County entities directly, including fire departments, the rescue squad, economic development, agriculture, and animal control programs. It takes effect October 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects tobacco tax revenue to specific public services (fire, EMS, animal control) instead of general fund, funding essential programs per tax allocation.92% confidence ✓ HealthcareSupports HealthcareAllocates 32% of tobacco tax to Randolph County Rescue Squad for emergency medical services, directly funding healthcare operations.95% confidence

Sub-Topics Revenue State Budget

passed · Alabama · House Mar 5, 2026

HB 452: Income taxes, state income tax credit for qualified rehabilitation expenses of certified historic properties extended, annual credit amount increased

HB 452 extends and increases a state tax credit for owners of certified historic properties who make qualified rehabilitation improvements. It directly affects property owners and developers working on historic buildings that meet state certification standards. The bill raises the annual credit amount and increases the total funding cap from $20 million to $300 million per year for this program. This change allows more property owners to claim the credit while expanding the state's annual investment in historic preservation.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax credit for historic properties with increased annual cap ($20M→$300M), directly expanding state fiscal support for preservation through tax incentives.95% confidence

Sub-Topics Business Taxes State Budget Tax Incentives

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in committee · Alabama · House Feb 19, 2026

HB 480: Simplified sellers use tax, distribution of local proceeds revised

HB 480 changes how Alabama counties and municipalities distribute sales tax revenue from the simplified sellers use tax (SSUT). It requires each county and municipality to allocate a minimum of 40% of their SSUT proceeds to local school boards serving their area, instead of keeping the funds for general use. This applies to all counties and municipalities that haven't already adopted such a policy by October 1, 2027. The bill takes effect January 1, 2028, redirecting existing sales tax revenue directly to public schools. It repeals the current monthly distribution requirement for these funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates 40% of SSUT revenue allocation to school boards, redirecting existing tax proceeds to fund public education, aligning with 'funds essential programs' indicator.90% confidence ✓ EducationSupports EducationMandates 40% of SSUT revenue to school boards, directly increasing dedicated education funding per bill language.95% confidence

Sub-Topics Revenue Sales Tax

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signed · Alabama · House Mar 13, 2026

HJR 162: Encouraging the Alabama Medicaid Agency to evaluate the overall costs of GLP-1 medications and report its findings

HJR 162 is a resolution (not a law) urging the Alabama Medicaid Agency to evaluate the costs and potential savings of covering GLP-1 medications for weight management. It directs the agency to assess whether coverage could save money across the Medicaid program, consider new federal drug pricing models, and consult with providers. The agency must report its findings to the legislature before the 2027 session. This resolution directly affects approximately 110,000 Alabama Medicaid members who might qualify for these medications under current FDA guidelines.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directs Medicaid to assess cost savings from GLP-1 coverage, promoting fiscal responsibility by evaluating potential program efficiencies and federal pricing models.95% confidence

signed · Alabama · House Apr 17, 2026

HB 393: Tax abatement and tax incentive programs, NAICS Code references and definitions updated to latest terms

HB 393 updates Alabama's tax abatement and incentive laws by replacing outdated references to the "Accelerate Alabama Strategic Economic Development Plan" with the current "CatALyst" economic plan. It also modernizes industry classification codes (NAICS) to the 2022 version, ensuring businesses qualify under the most recent economic sector definitions. The bill directly affects companies seeking tax abatements for projects in qualifying sectors like manufacturing, research, or data processing centers. This is a technical revision to existing law, not a policy change, to align tax incentive programs with current industry standards and economic planning.

Topics ✓ Budget & TaxesSupports Budget & TaxesUpdates tax incentive programs to modernize business qualifications, supporting economic development through tax abatements for qualifying sectors.90% confidence

Sub-Topics Tax Incentives Tags Economic Development

signed · Alabama · House Apr 17, 2026

HB 399: Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended

HB 399 modifies tax incentives for large data processing centers in Alabama. It limits the maximum tax exemption period to 20 years starting January 1, 2027, and requires these centers to pay state noneducational ad valorem taxes and sales taxes on building materials, power infrastructure, and other specific purchases beginning in 2027. The bill extends the sunset date for existing tax abatements related to data centers and updates code language for clarity. This directly affects new or expanded data centers meeting job and wage thresholds (20+ jobs averaging $40,000+ annual compensation). The changes aim to balance economic development incentives with increased tax revenue collection for infrastructure investments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill closes tax loopholes for data centers by requiring payment of specific taxes on purchases, increasing state revenue while limiting exemption periods.92% confidence

Sub-Topics Revenue Sales Tax Tax Incentives Tags Economic Development

in committee · Alabama · House Feb 26, 2026

HB 516: Water boards; expand types of water boards that Department of Examiners of Public Accounts may audit

HB 516 would expand the audit authority of Alabama's Department of Examiners of Public Accounts to include local water boards and authorities organized under Title 11 of the Alabama Code. Currently, these entities are exempt from such audits. The bill allows the department to conduct one-time audits of these nonprofit water service providers (excluding municipal or county systems) for a reasonable fee, and a second audit if fraud or mismanagement is suspected. This change applies to water boards not incorporated under Title 11 that provide water service to members or the public, effective October 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands audit authority for water boards to prevent fraud/mismanagement, promoting fiscal responsibility in public fund oversight.80% confidence

Sub-Topics Audits & Accountability

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