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Senate Finance and Taxation Education Committee

Alabama 2024 Regular Session

Senate Finance and Taxation Education Committee Bills & Legislation

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Alabama 2022 Regular Session

Alabama House Bill HB435

Introduced
3/2/22  
Refer
3/2/22  
Engrossed
3/31/22  
Refer
3/31/22  
Enrolled
4/7/22  
Chaptered
4/7/22  
Education, Math and Science Teacher Education Program, to increase the loan repayment award for qualified math and science teachers per semester, Secs. 16-5-54, 16-5-55 am'd.
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Alabama 2023 Regular Session

Alabama House Bill HB445

Introduced
5/9/23  
Refer
5/9/23  
Report Pass
5/17/23  
Report Pass
5/17/23  
Engrossed
5/26/23  
Refer
5/26/23  
Report Pass
5/31/23  
Report Pass
5/31/23  
Enrolled
6/1/23  
Enrolled
6/2/23  
Relating to economic development; to amend Section 40-18-417.4, Code of Alabama 1975, as amended by Act 2023-34 of the 2023 Regular Session; to amend Section 5 of Act 2023-34 of the 2023 Regular Session, now appearing as Sections 40-18-472 and 40-18-473, Code of Alabama 1975, to correct a date referenced in the Growing Alabama Act; to clarify the tax rebates under the Sweet Home Alabama Tourism Investment Act for certain businesses for certified tourism destination projects are only available for projects placed into service after the effective date of this act; to amend Section 41-7-3, Code of Alabama 1975 to include the Chairs of the Senate Finance and Taxation Education Committee and Ways and Means Education Committee and the ranking minority member of each committee, or their designees, to the Tourism Advisory Board; and to amend Sections 41-10-47.03 and 41-10-47.04, Code of Alabama 1975, from Section 1 of Act 2023-35 of the 2023 Regular Session, to align rural population provisions of the Site Evaluation Economic Development Strategy with the Jobs Act.
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Alabama 2022 Regular Session

Alabama Senate Bill SB290

Introduced
3/2/22  
Refer
3/2/22  
Engrossed
3/10/22  
Business privilege tax, minimum business privilege tax for taxable years beginning after December 31, 2022, reduced a full exemption on amounts due of $100 or less for taxable years beginning after December 31, 2023, Section 40-14A-22 am'd.
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Alabama 2023 Regular Session

Alabama Senate Bill SB299

Introduced
5/9/23  
Refer
5/9/23  
Report Pass
5/10/23  
Report Pass
5/10/23  
Engrossed
5/23/23  
Refer
5/23/23  
Report Pass
5/25/23  
Report Pass
5/25/23  
Enrolled
6/7/23  
Relating to the Coal Production Tax Credit; to amend Section 40-18-220, Code of Alabama 1975, to allow the credit to be claimed against both income and utility services taxes; to allow the credits to be earned by all persons that increase their production of coal mined in Alabama from the prior year; to allow any unused credits to be carried forward for no more than five years;
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Alabama 2023 Regular Session

Alabama Senate Bill SB310

Introduced
5/11/23  
Relating to the Retirement Systems of Alabama; to provide for an annualized benefit adjustment procedure for the funding of future benefit increases to retirees of the State Employees' Retirement System and the Teachers' Retirement System which will not increase the unfunded liability of either system due to the provisions which require the actual annual cost of any increase to be authorized and funded one year at a time with no authorization or liability for the benefit increase beyond the fiscal year for which the appropriations are made.
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Alabama 2023 Regular Session

Alabama House Bill HB479

Introduced
5/16/23  
Refer
5/16/23  
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  
Enrolled
6/2/23  
Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing 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 provide for the levy of sales and use tax on food by counties and municipalities.
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Alabama 2022 Regular Session

Alabama Senate Bill SB303

Introduced
3/9/22  
Economic tax incentives, reporting requirements of state agencies, Sec. 40-1-50 am'd.
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Alabama 2022 Regular Session

Alabama House Bill HB487

Introduced
3/10/22  
Refer
3/10/22  
Engrossed
3/31/22  
Refer
3/31/22  
Enrolled
4/7/22  
Chaptered
4/7/22  
Tax credits, adoption, expands eligibility and increases amount of tax credit for adoption, Secs. 40-18-360, 40-18-361 am'd.
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Alabama 2025 Regular Session

Alabama Senate Bill SB120

Introduced
2/6/25  
Relating to taxation; to exempt the Alabama Eye Bank from sales and use taxes
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Alabama 2024 Regular Session

Alabama House Bill HB187

Introduced
2/15/24  
Introduced
2/15/24  
Report Pass
3/6/24  
Refer
2/15/24  
Refer
3/19/24  
Report Pass
3/6/24  
Report Pass
4/10/24  
Refer
3/19/24  
Enrolled
4/18/24  
Report Pass
4/10/24  
Passed
4/26/24  
Enrolled
4/18/24  
Passed
4/26/24  
Income tax, due date for electing pass-through to make election extended
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Alabama 2025 Regular Session

Alabama Senate Bill SB125

Introduced
2/6/25  
Taxation; Alabama Wildlife Center, extend the exemption from state, county, and municipal sales and use taxes
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Alabama 2023 Regular Session

Alabama Senate Bill SB48

Introduced
3/7/23  
Refer
3/7/23  
Report Pass
3/22/23  
Relating to individual income taxes; to amend Section 40-18-5, Code of Alabama 1975, to phase-in a reduction in the top tax rate from five percent to four and ninety-five hundredths percent.
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Alabama 2023 Regular Session

Alabama Senate Bill SB43

Introduced
3/7/23  
Relating to tax credits; to provide a tax credit to Alabama employers for employees eligible under the federal Work Opportunity Tax Credit Program; and to allow for the adoption of rules.
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Alabama 2025 Regular Session

Alabama Senate Bill SB122

Introduced
2/6/25  
Refer
2/6/25  
Report Pass
4/9/25  
Refer
4/10/25  
Southern Preparatory Academy, appropriation
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Alabama 2023 Regular Session

Alabama House Bill HB85

Introduced
3/7/23  
Refer
3/7/23  
Report Pass
4/5/23  
Report Pass
4/5/23  
Engrossed
4/25/23  
Relating to taxation; to amend Section 40-18-140, Code of Alabama 1975, to provide an income tax refund check-off for a contribution to the State Parks Division of the Department of Conservation and Natural Resources, the Department of Mental Health, or the Alabama Medicaid Agency.