This bill proposes to increase the probate recording fee in Wilcox County from five dollars to ten dollars for each real and personal property instrument filed with the county judge of probate. The change directly affects individuals and businesses in Wilcox County who submit documents for official recording, requiring them to pay the higher fee in addition to any other existing charges. By repealing previous fee-related acts from 1990 and 2001, the legislation establishes this new fee structure as the current standard for the county. The bill would take effect on June 1, 2026, allowing the county governing body to collect the increased amount for recording services.
This bill allows Alabama municipalities to charge business licenses to certain construction and trade companies that work within city limits but do not have a permanent office there. It specifically targets licensed contractors such as electricians, plumbers, HVAC specialists, general contractors, and home builders who operate on temporary job sites. The law requires these businesses to either pay a flat fee or a percentage of their gross earnings from work done in the municipality, while also allowing them to avoid double taxation by excluding income already taxed in other municipalities. Additionally, the bill exempts these businesses from licensing requirements when working on county-owned projects like roads and bridges. The changes take effect on October 1, 2026.
This bill establishes an 8% privilege tax on net gambling revenue from historical horse racing wagering on computerized machines in Macon County, Alabama. The tax would be collected by the Macon County Racing Commission from historical horse racing licensees and distributed according to local law. The legislation defines net gambling revenue as total wagering amounts excluding free bets, promotional credits, federal taxes, voided wagers, and prize payouts. This new tax replaces any existing local taxes on historical horse racing pari-mutuel activities but does not affect taxes on live greyhound and thoroughbred racing. The bill does not authorize any new gambling activities beyond what is currently permitted by law.
This bill requires that local governments in Alabama, including municipalities, counties, and public industrial authorities, must obtain approval from the Secretary of Commerce and the Governor before granting tax abatements for the state portion of certain taxes on industrial property. Under current law, local entities could abate both state and local taxes independently, but this legislation adds a state-level review process specifically for state tax abatements. The bill mandates that local governments submit written requests with details about the proposed tax reduction, duration, and financial analysis to the Secretary of Commerce, who will evaluate the project's return on investment and check for any prior defaults on economic agreements before recommending the abatement to the Governor. This change applies to abatements for construction-related transaction taxes and ad valorem taxes on private use industrial property, with specific provisions for data processing centers and technical corrections to existing tax abatement procedures. The new requirements take effect on October 1, 2026.
This bill proposes to exempt Jackson Hospital & Clinic, Inc. and JHC Pharmacy, LLC from all state, county, and municipal fees and taxes. The exemption would apply for a five-year period starting May 1, 2026, and ending September 30, 2031. The legislation would take effect immediately upon passage, removing the requirement for these two healthcare entities to pay various local and state taxes during the specified timeframe.
SB 265 modifies Alabama's tax incentives for data processing centers. It limits the maximum tax abatement period to 20 years starting January 1, 2027, and requires large data centers (meeting specific job and wage thresholds) to pay state sales/use taxes on purchases beginning the same date. The bill also extends the sunset date for these abatements and updates related tax code language. These changes directly affect new or expanded data processing centers qualifying under Alabama's definition (20+ jobs averaging $40,000+ annual compensation). The bill aims to balance economic development incentives with increased tax revenue collection for qualifying facilities.
SB 150 would change how municipal courts in Alabama handle $10 of each docket fee. Currently, municipal courts retain this $10 for their own operations, but the bill would require it to be deposited directly into the State General Fund instead. This would reduce direct funding available to municipal courts for their daily operations, as the money would now support broader state budget needs. The bill does not alter other fee amounts or distributions for civil, criminal, or traffic cases. It specifically targets the $10 portion of municipal court docket fees.
HB 350 creates the Angel Investor Tax Credit Act, allowing Alabama residents or entities investing in qualifying startups to claim a 25% income tax credit on their investments. The credit applies to investments in businesses headquartered in Alabama with ≤100 employees, operating for ≤10 years, and focused on sectors like manufacturing, technology, or agribusiness (excluding retail or financial services). At least 50% of annual credits are reserved for "priority impact businesses" in healthcare, agriculture, education, or workforce development. Credits are capped at $250,000 per investor yearly and $12 million total annually for subsequent years, with requirements to maintain operations in Alabama for three years.
SB 36 requires Alabama municipalities to refund sales and use taxes paid by Alabama residents when purchasing goods from another Alabama city or town. It directly affects Alabama residents who buy goods outside their home municipality (e.g., a Montgomery resident buying in Birmingham) and pay local taxes there. To get a refund, residents must submit proof of payment and residency once yearly, and municipalities must pay interest starting 90 days after a valid refund request is received. The law takes effect October 1, 2026, and applies only to taxes collected on tangible personal property.
HB 326 expands tax exemptions for Alabama Masonic lodges. It adds all subordinate lodges under the Prince Hall Grand Lodge and the regular Grand Lodge to existing state tax exemptions, covering sales, county, and municipal fees until September 2027. Local governments may also choose to exempt these groups from local sales taxes. Lodges must annually report all subordinate locations to the state revenue department.
