AL
Senate Finance and Taxation Education Committee

Alabama 2024 Regular Session

Senate Finance and Taxation Education Committee Bills & Legislation

AL

Alabama 2024 Regular Session

Alabama House Bill HB101

Introduced
2/6/24  
Introduced
2/6/24  
Report Pass
2/21/24  
Refer
2/6/24  
Engrossed
2/29/24  
Report Pass
2/21/24  
Refer
3/6/24  
Engrossed
2/29/24  
Report Pass
3/20/24  
Refer
3/6/24  
Enrolled
4/10/24  
Report Pass
3/20/24  
Enrolled
4/10/24  
Passed
4/24/24  
Enrolled
4/10/24  
Passed
4/24/24  
Elections; providing additional items to be considered election expenses that must be reimbursed to the counties by the state
AL

Alabama 2025 Regular Session

Alabama Senate Bill SB71

Introduced
2/4/25  
Income tax; certain compensation of civilian employees of Armed Forces, exempt
AL

Alabama 2025 Regular Session

Alabama Senate Bill SB105

Introduced
2/5/25  
Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized
AL

Alabama 2025 Regular Session

Alabama Senate Bill SB264

Introduced
3/19/25  
Taxation, Kidz Eatz, Incorporated, exempt from sales and use taxes
AL

Alabama 2025 Regular Session

Alabama House Bill HB600

Introduced
4/17/25  
Refer
4/17/25  
Report Pass
4/22/25  
Engrossed
4/24/25  
Refer
4/24/25  
Report Pass
4/30/25  
Enrolled
5/6/25  
Passed
5/14/25  
Taxation, exempt state, county, and municipal sales and use tax from certain entities
AL

Alabama 2023 Regular Session

Alabama House Bill HB253

Introduced
4/4/23  
Refer
4/4/23  
Report Pass
5/3/23  
Report Pass
5/3/23  
Engrossed
5/11/23  
Refer
5/11/23  
Report Pass
5/31/23  
Report Pass
5/31/23  
Enrolled
6/6/23  
Relating to taxation; to amend Sections 40-9F-31, 40-9F-33, and 40-9F-38, Code of Alabama 1975; to further provide certain age restrictions for structures to qualify for tax credits; to allow rehabilitation credits to be tied to the year in which the reservation is allocated; to provide for additional rehabilitation credit allocations; to further provide for the membership of the Historic Tax Credit Evaluating Committee and the factors considered by the committee; and to make nonsubstantive, technical revisions to update the existing code language to current style.
AL

Alabama 2022 Regular Session

Alabama House Bill HB82

Introduced
1/11/22  
Refer
1/11/22  
Engrossed
2/3/22  
Refer
2/3/22  
Enrolled
2/22/22  
Chaptered
2/22/22  
Small Business Relief and Revitalization Act of 2022, cancellation of indebtedness income exempt from income tax, financial institution excise tax and corporate income tax due date extension, certain business tangible personal property ad valorem tax exemption, deposit of certified funds with Revenue in lieu of one-time surety bond for licensure, average monthly sales tax liability for estimated payments increased, Secs. 40-16-3.1, 40-18-39.1 added; Secs. 40-9-1, 40-23-6, 40-23-6.1, 40-23-7 am'd.
AL

Alabama 2023 Regular Session

Alabama Senate Bill SB212

Introduced
4/18/23  
To enact the Pregnancy Resource Act; Relating to income tax; to provide a state income tax credit to individuals and businesses that make contributions to eligible charitable organizations that operate as a pregnancy center or residential maternity facility; and to specify the obligations of the Department of Revenue in implementing the act.
AL

Alabama 2022 Regular Session

Alabama Senate Bill SB30

Introduced
1/11/22  
Refer
1/11/22  
Engrossed
2/22/22  
Refer
2/22/22  
Enrolled
3/17/22  
Chaptered
3/17/22  
Teachers' Retirement System, retirees and beneficiaries, one-time lump-sum payment
AL

Alabama 2022 Regular Session

Alabama House Bill HB171

Introduced
1/18/22  
Refer
1/18/22  
Engrossed
2/24/22  
Refer
3/1/22  
Enrolled
3/31/22  
Chaptered
3/31/22  
Home buyers, extend the ability to create a first-time and second chance home buyer savings account in banks or financial institutions, extend term of account, responsibilities further defined of account holders, Revenue Dept to report additional information, Secs. 24-11-5, 24-11-7, 24-11-10 am'd.
AL

Alabama 2022 Regular Session

Alabama Senate Bill SB45

Introduced
1/11/22  
Income tax, historic structures, qualified rehabilitation, tax credits extended to 2027, residential structures disqualified, admin. by Historical Commission, Sec. 40-9F-36 am'd.
AL

Alabama 2023 Regular Session

Alabama Senate Bill SB116

Introduced
3/22/23  
Relating to sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt The Mike Slive Foundation from payment of state, county, and municipal sales and use taxes.
AL

Alabama 2023 Regular Session

Alabama House Bill HB175

Introduced
3/21/23  
Refer
3/21/23  
Report Pass
5/24/23  
Report Pass
5/24/23  
Engrossed
5/26/23  
Refer
5/26/23  
Report Pass
5/31/23  
Report Pass
5/31/23  
Enrolled
6/1/23  
Relating to income taxes; to provide a one-time refundable income tax credit to qualified taxpayers to partially offset the amount of sales taxes paid on groceries throughout the tax year; to create the Refundable Tax Credit Fund in the State Treasury; to provide that refundable credits would not be taxable for Alabama income tax purposes; and to provide an effective date.
AL

Alabama 2023 Regular Session

Alabama Senate Bill SB152

Introduced
4/4/23  
Relating to economic development; to amend Sections 41-10-802 and 41-10-822, Code of Alabama 1975, to provide for a name change for the Alabama Innovation Corporation and revise the residency requirements for certain grant recipients; to amend Section 41-10-805, Code of Alabama 1975, relating to the Board of Directors of the Alabama Innovation Corporation, to make conforming changes to accurately cite the Code of Alabama 1975; and to add a new Article 22, commencing with Section 41-10-840, to Chapter 10 of Title 41, Code of Alabama 1975, to reestablish the technology accelerator tax credit program and the underrepresented company tax credit program as the Innovating Alabama tax credit program; and to exempt working groups, task forces, and subcommittees of the Alabama Innovation Corporation from the Alabama Open Meetings Act.
AL

Alabama 2023 Regular Session

Alabama House Bill HB247

Introduced
4/4/23  
Refer
4/4/23  
Report Pass
4/12/23  
Report Pass
4/12/23  
Engrossed
4/13/23  
Refer
4/13/23  
Report Pass
4/19/23  
Report Pass
4/19/23  
Enrolled
4/20/23  
Relating to economic development; to amend Sections 41-10-802 and 41-10-822, Code of Alabama 1975, to provide for a name change for the Alabama Innovation Corporation and revise the residency requirements for certain grant recipients; to amend Section 41-10-805, Code of Alabama 1975, relating to the Board of Directors of the Alabama Innovation Corporation, to make conforming changes to accurately cite the Code of Alabama 1975; and to add a new Article 22, commencing with Section 41-10-840, to Chapter 10 of Title 41, Code of Alabama 1975, to reestablish the technology accelerator tax credit program and the underrepresented company tax credit program as the Innovating Alabama tax credit program; and to exempt working groups, task forces, and subcommittees of the Alabama Innovation Corporation from the Alabama Open Meetings Act.