Budget & Taxes (Revenue)

signed · Alabama · House Apr 7, 2026

HB 569: Autauga County; taxes, additional sales and use tax authorized, rental tax established

This bill authorizes Autauga County, Alabama to collect two new taxes starting September 1, 2026, which will directly affect businesses and individuals operating in the county. The first provision adds a half of one percent sales and use tax on business activities, while the second establishes a three percent rental tax on leases of tangible personal property. All tax revenue collected under these provisions will go into the county general fund to support local government operations. The bill requires the county commission to create rules for collecting and administering the rental tax, following existing state procedures for the sales tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes new local taxes to fund county general operations, directly advancing fiscal management and budget revenue for local government.95% confidence

Sub-Topics Revenue Sales Tax State Budget

signed · Alabama · House Apr 17, 2026

HB 632: Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased

This bill modifies the lodging tax rules in Etowah County, Alabama, by increasing the required continuous stay period for tax exemption from 30 days to 180 days. It directly affects hotels, motels, inns, and other lodging establishments operating in the county by changing how long guests must stay to avoid the two percent privilege and license tax on their room charges. The bill also specifies that tax revenue collected will be split equally between tourism promotion and beautification and ecology projects, with funds managed by local commissions. The changes are set to take effect on October 1, 2026, and apply only to accommodations provided to transient guests.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases tax revenue by extending exemption period, directing funds to tourism promotion and beautification, supporting local government budget and fiscal management.85% confidence

Sub-Topics Revenue Tax Incentives

signed · Alabama · House Mar 31, 2026

HB 557: Wilcox County; ad valorem taxes, additional tax established

This bill proposes a renewal process for Wilcox County, Alabama, to replace an expiring ad valorem tax that will end in 2027. The legislation authorizes the county commission to increase the local property tax rate by nine mills, raising the total from 10 mills to 19 mills, with the increase taking effect when the current tax expires. The additional tax revenue would be split between county general purposes and public schools, with two mills going to the county and seven mills to the school board. However, this tax increase requires voter approval at a future election before it can be implemented. The bill becomes effective on June 1, 2026, allowing time for the renewal process to be completed.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases property tax revenue to fund county operations and public schools, directly supporting budget and taxation by expanding funding for essential services.90% confidence ✓ EducationSupports EducationBill increases property tax funding, with 7 mills specifically allocated to public schools, directly strengthening school funding.85% confidence

Sub-Topics Property Tax Revenue

signed · Alabama · House Apr 17, 2026

HB 635: Choctaw County; ad valorem taxes, county commission authorized to increase, proceeds provided for

This bill authorizes Choctaw County commissioners to raise property taxes by up to five mills to fund road and bridge improvements. The tax increase would apply for a maximum of five years and must be approved by a majority of voters in the county at an upcoming election. The bill also allows the county to take on debt to finance specific infrastructure projects using the tax revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes property tax increase to fund road and bridge improvements, directly supporting infrastructure funding and fiscal management through voter-approved taxation.85% confidence ✓ TransportationSupports TransportationBill authorizes county commissioners to raise property taxes specifically to fund road and bridge improvements, directly advancing transportation infrastructure.95% confidence

Sub-Topics Property Tax Revenue Bridges Roads & Highways

signed · Alabama · House Mar 3, 2026

HB 416: Cleburne County; Cleburne County Economic Development Authority, established

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax breaks for job creation, a form of tax relief to stimulate economic growth, aligning with fiscal policy support indicators.85% confidence

Sub-Topics Revenue Tags Economic Development

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

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

Track

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

passed · Alabama · House Mar 31, 2026

HB 431: Injection wells; fees assessed on certain wells, notice and participation for local governments provided, study commission established

HB 431 imposes a 20% tax on companies storing carbon dioxide underground in designated wells (like those used for carbon capture projects), based on the market value of the stored CO2 at injection time. It directly affects businesses using underground storage facilities for carbon management, such as those operating Class VI wells regulated under federal law. The tax revenue is split equally: 50% goes to Alabama’s state General Fund, and the other 50% is distributed to the local county or municipality where the storage occurs, to be spent at the discretion of local officials. The bill takes effect on October 1, 2026, and requires monthly tax payments to the state Department of Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 20% tax on CO2 storage companies, directing 50% of revenue to state General Fund and local governments, directly generating new tax revenue for public budgets.95% confidence ✗ EnvironmentOpposes EnvironmentTax on carbon storage discourages carbon capture adoption, reducing emissions mitigation efforts and opposing environmental protection goals.85% confidence

Sub-Topics Revenue State Budget

Track

signed · Alabama · House Feb 24, 2026

HB 142: Class 2 municipalities; tax increment districts, further provided

HB 142 would allow Class 2 municipalities in Alabama to include up to 50% of their total equalized taxable property value in tax increment districts, instead of the current 10% limit. This change aligns Class 2 cities with the existing 50% cap already permitted for Class 3 municipalities. Tax increment districts are tools for funding economic development projects by using increased property tax revenue from designated areas. The bill specifically amends Section 11-99-4 of Alabama law to adjust this property value threshold for Class 2 municipalities. This policy change directly affects Class 2 cities seeking to expand economic development funding through tax increment financing.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands municipal tax increment district cap from 10% to 50%, enabling greater fiscal flexibility for economic development funding via property tax revenue.95% confidence

Sub-Topics Property Tax Revenue