1 HB526
2 218918-1
3 By Representatives Mooney, Wingo, Hanes, Meadows, Bedsole,
4 Whorton, Sorrell, Holmes and Fincher
5 RFD: Transportation, Utilities and Infrastructure
6 First Read: 29-MAR-22
Page 0 1 218918-1:n:03/14/2022:KF/cmg LSA2022-152F
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8 SYNOPSIS: Under existing law, the state levies excise
9 taxes on gasoline at a total rate of $.28 per
10 gallon, and on motor fuels at a total rate of $.29
11 per gallon, effective October 1, 2021.
12 This bill would suspend a portion of the
13 state excise taxes on gasoline and motor fuels from
14 May 1, 2022, until May 1, 2023, or until such time
15 as the average monthly price per gallon of gasoline
16 and motor fuels is at or below the average monthly
17 price for January 2022.
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19 A BILL
20 TO BE ENTITLED
21 AN ACT
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23 Related to gasoline and motor fuels taxes; to
24 suspend a portion of the state excise taxes on gasoline and
25 motor fuels from May 1, 2022, until May 1, 2023; to provide
26 conditions for the suspension and continuation of the excise
27 taxes; and to provide an effective date.
Page 1 1 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
2 Section 1. (a) For a period beginning May 1, 2022,
3 until May 1, 2023, the state excise taxes on gasoline and
4 motor fuels levied pursuant to Section 40-17-370, Code of
5 Alabama 1975, shall be suspended.
6 (b) The Department of Revenue may lift the excise
7 tax suspension provided in subsection (a) and reinstate the
8 excise taxes levied pursuant to Section 40-17-370, Code of
9 Alabama 1975, if the average Alabama monthly price of gasoline
10 or motor fuels for any month during the suspension period is
11 reduced to an amount that is at or below the average price for
12 the month of January 2022, as reported by the United States
13 Energy Information Administration.
14 (c) The Department of Revenue may adopt rules as
15 necessary to implement this section.
16 Section 2. This act shall become effective
17 immediately upon its passage and approval by the Governor, or
18 its otherwise becoming law.
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