Relating to sales taxes; to amend Section 40-23-1, as last amended by Acts 2022-199 and 2022-291, 2022 Regular Session, Code of Alabama 1975, Section 40-23-2, as last amended by Act 2022-346, 2022 Regular Session, Code of Alabama 1975, Section 40-23-60, as last amended by Act 2022-199, 2022 Regular Session, Code of Alabama 1975, and Section 40-23-61, Code of Alabama 1975; to define "food" and begin phasing-out the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to authorize a county and municipality to reduce the sales and use tax rate or exempt food from local sales and use taxes.

Appropriations from Education Trust Fund for the support, maintenance, and development of public education for fiscal year ending September 30, 2025.

Sales and use tax on food, exemption established, income tax deduction, deduction based on federal income tax paid, limit established, const. amend.

Taxation, Lt General Victor "Brute" Krulak Detachment of Marine Corps League, exempt from sales and use tax

Establishes the Alabama Workforce Housing Tax Credit Act; creates the Alabama Workforce Housing Tax Credit

Railroad Modernization Act of 2019, to change the administering agency from Dept. of Commerce to the Dept. of Revenue for the tax credit program, annual cap on income tax credits increased, sunset date extended for five years through tax year 2027, Secs. 37-11C-2, 37-11C-3, 37-11C-4, 37-11C-5, 37-11C-6 am'd.

The Alabama G.I. and Dependents Educational Benefit Act conform to federal requirements

Entertainment Industry Incentive Act of 2009 amended, music albums included as qualified production, minimum qualifications established

Relating to the Department of Veterans Affairs; to amend Section 31-6-5, as last amended by Act 2022-91, 2022 Regular Session, Code of Alabama 1975; to expand eligibility for educational benefits to spouses of those who were killed while on active state duty status or whose death results proximately and within three years of an injury sustained while on state active duty status.