FN-0NJXG6-3
Page 1
FISCAL NOTE
House Bill 445
Committee: Finance and Taxation EducationSponsor: Representative Danny Garrett
Analyst: Jennifer Farish Date: 05/31/2023
House Bill 445 as reported by the Committee on Finance and Taxation Education would limit
tax rebates provided in the Sweet Home Alabama Tourism Investment Act to certified tourism
destination projects placed into service after the effective date of this bill. This bill would also
remove the five-year carryforward provision for these rebates.