To make an appropriation of $389,327 from the Education Trust Fund to Southern Preparatory Academy, formerly Lyman Ward Military Academy, in Camp Hill, Alabama for the support and maintenance of the educational program of the institution, for the fiscal year ending September 30, 2024; to provide that the appropriation is subject to certain provisions of the Code of Alabama 1975; to require an operations plan and an audited financial statement prior to the release of any funds; and to require an end of year report.
Relating to sales and use tax; to add a new Section 40-23-4.5, Code of Alabama 1975, to exclude products under Chapter 2A of Title 20 from the producer value added sales and use tax exemption.
Relating to income taxes; to amend Section 40-18-19, Code of Alabama 1975, as last amended by Act 2022-292, Act 2022-294, and Act 2022-297 of the 2022 Regular Session of the Legislature; to increase the exemption for taxable retirement income for individuals who are 65 years of age or older.
Relating to the Board of Nursing; to amend Sections 34-21-96, 34-21-97, 34-21-98 and 34-21-99, Code of Alabama 1975, to remove the cap on the amount of loan awarded annually; to provide further for the definition of a critical need area; to remove certain penalties for defaulting, and to require the board to consult with the Alabama Commission on the Evaluation of Services.
Relating to state income tax credits; to authorize a tax credit to physicians and dentists who provide medically necessary health care to a medically indigent person at no cost; and to provide for the adoption of rules.
Education, K-12, mental health service coordinator for each school system, subject to Legislative appropriation, Dept. of Mental Health and State Department of Education duties specified, qualifications provided
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;