Relating to state income tax; to establish the Preceptor Tax Incentive Program to provide income tax credit incentives for certain medical students who train in rural and underserved counties in the state.
Relating to the Alabama Sunset Law; to continue the existence and functioning of the Alabama Board of Examiners of Landscape Architects until October 1, 2027.
Relating to alcoholic beverage sales; to amend Section 28-3A-17.2, Code of Alabama 1975; to further provide for alcoholic beverage sales by food and beverage trucks within established entertainment districts by extending the license to municipalities in all classes.
To amend Section 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, Code of Alabama 1975, relating to sales tax exemptions; to provide for a sales and use tax exemption for certain purchases of diapers; to provide for a sales and use tax exemption for certain purchases of menstrual hygiene products; to provide for definitions; and to provide for rulemaking authority.
Relating to motor vehicles; establishing the Peer-to-Peer Car Sharing Program Act; to provide for the operation of peer-to-peer car sharing programs in the state; and to amend Section 40-12-222, Code of Alabama 1975, to exclude lessors of peer-to-peer car sharing vehicles from liability for certain taxes on the proceeds of vehicle rental and leasing.