Relating to state income tax credits for rural physicians; to designate Sections 40-18-130, 40-18-131, and 40-18-132, Code of Alabama 1975, as Division 1 of Article 4A of Chapter 18 of Title 40, Code of Alabama 1975; to terminate the income tax credit authorized for a rural physician under the existing Article 4A of Chapter 18, Title 40, Code of Alabama 1975, effective December 31, 2023; to provide that any physician who claimed the credit or claims the credit under the existing Article 4A for the tax year ending on December 31, 2023, would be authorized to continue to claim the credit under the prior law until the credit period authorized under the prior law for that physician expires; to add Division 2 to Article 4A of Chapter 18, Title 40, Code of Alabama 1975, to further provide for a rural physician income tax credit; to provide definitions; to modify the requirement for residence and practice in a rural community; to remove the requirement for hospital privileges in a rural community; and to require the State Board of Medical Examiners to certify physicians who qualify for the income tax credit.

Relating to the Teachers' Retirement System and the Employees' Retirement System; to amend Section 16-1-44.1, Code of Alabama 1975; to provide further for the compensation of retired law enforcement officers providing services as school resource officers for local boards of education.

Public education employees, providing compensation to full-time public education employees, on the job injury program, trust fund, and board created

Volunteer Rescue Squad Tuition Reimbursement Program; to permit regional EMS agencies to participate in education instruction

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.

Decoupling the Tax Cuts and Jobs Act (TJCA) Amendment to Section 174 of the Internal Revenue Code

Southern Preparatory Academy, appropriation

FY2025 ETF Advancement and Technology Supplemental Appropriation Bill

Educational Opportunities Reserve Fund, transfers for fiscal year 2025

Tuskegee University, appropriation

Homestead exemptions, extending to unremarried widow or widower

Taxation; Energy use in poultry houses, exempt from utility gross receipts and utility service use tax

Sales taxes, motor vehicles, drive out exclusion if requested in another state, to include travel trailers or housecars, proof or out-of-state residency, Sec. 40-23-2 am'd.

Relating to the Alabama Accountability Act of 2013; to amend Sections 16-6D-3, 16-6D-4, 16-6D-6, 16-6D-8, and 16-6D-9, Code of Alabama 1975; to change the terms failing school and nonfailing school to priority school and qualifying school, respectively; to revise and add definitions; to expand scholarships for eligible students attending nonfailing or qualifying schools; to revise the poverty threshold for determining the qualifications of an eligible student; to provide for the qualifying expenses of eligible students with unique needs; to revise the method of determining the amount of educational scholarship awards; to increase the maximum cumulative amount of tax credits that may be issued each year; to require a scholarship granting organization to maintain a reserve balance and to verify the qualifications of an eligible student with unique needs; and to authorize the Department of Revenue to bar qualifying schools or educational service providers from participating in the program under certain circumstances.

Tax credits, adoption, expands eligibility and increases amount of tax credit for adoption, Secs. 40-18-360, 40-18-361 am'd.