Alabama Bills

State employees, cost-of-living increase for fiscal year beginning October 1, 2026

Jury service; individuals 80 years of age or older exempt from service upon request

Mary Frances Holland, celebrated

Tommy Jacques, commended

Physician Assistants; interstate licensure compact, established

Municipalities; mayor in municipality with even number of council members required to break tie vote

Campaign contributions; contributions made with credit card with billing address outside U.S. prohibited, exceptions provided

Health care plans; to regulate the use of artificial intelligence in determinations of coverage

Alabama Charter School Finance Authority, bonding authority established, legislative findings, board membership, powers, contracts, investments

Higher education, to require public colleges and universities to submit annual report on the amount of state and federal funds received and expended, and plans for operating if federal or state funding reduced

Municipal elections; runoff elections, procedures revised

Public K-12 education; violence prevention, conflict resolution, and mediation instruction required before graduation from high school beginning in sixth grade, State Board of Education required to adopt standards

School lands; Department of Conservation and Natural Resources required to issue certain deeds upon request;

Department of Commerce; Alabama Industrial Development Training Institute; references to applicable comprehensive statewide economic development strategic plan, revised; exemptions from state procurement law and contract review, provided

Alabama Commission on the Evaluation of Services recreated as a legislative department, duties revised and clarified, Legislative Committee on the Evaluation of Services created

Manufactured Homes; certificate of title for 1999 models and earlier, Alabama Department of Revenue authorized to issue titles upon request

Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial transactions required

Electric Utilities; review by Public Service Commission of certain contracts with large load data centers further provided for

Supplemental appropriations for the fiscal year ending September 30, 2026

Taxation; to exclude credit card transaction fees from sales and use tax calculations

Public K-12 schools; sex education (sex ed) curriculum further provided for, sexual risk avoidance established as sex ed curriculum, policies of local boards of education related to sex ed further provided for, parent or guardian notice of sex ed curriculum required, Attorney General authorized to enforce

Legislature; codification of 2025 Regular Session acts and Code Commissioner technical revisions into Code of Alabama 1975

Sales Tax; to exempt Precision Ocular

Alabama Uniform Trust Code; amended to conform with Alabama Qualified Dispositions in Trust Act, limit property subject to creditors' claims

Campaign finance; require preservation of campaign records for specified period of time

Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption

Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax

Public high schools, required to designate time and space for military recruiters to administer the Armed Services Vocational Aptitude Battery to students on campus on a voluntary basis

Uniform Assignment for Benefit of Creditors Act; creates a voluntary state law process for distressed organizations to liquidate assets and distribute proceeds to creditors

Franchises; prohibit franchisor from requiring franchisee to operate on a religious day, exceptions provided

Alabama Resilience Council established, membership, responsibilities, and duties of council as an advisory group within the executive branch provided; appointment of Chief Resilience Officer; statewide resilience plan required

Alabama Board of Funeral Services; board authorized to impose administrative fee on funeral establishments for each funeral arranged; initial application, renewal, branch registration, and transfer fees relating to a certificate of authority increased; certificate holder required to file an annual statement of preneed activities conducted; board authorized to require certificate holder to file multiple preneed activity reports annually; and initial application and renewal fees for registration as a preneed sales agent increased

Recognizing the need for a north-south transportation route in East Alabama

Encouraging the Governor to promote the textile recycling industry in Alabama

Recommending state government entities to avoid using the term, "West Bank"

Public high schools; students excused from class for scholarship acceptance, college commitment, military enlistment

Choctaw County; ad valorem taxes, county commission authorized to increase, proceeds provided for

Etowah County, membership of personnel board

Etowah County, privilege and license tax on lodging, time of continuous supply for tax exemption increased

Etowah County; number of continuous days that lodging must be supplied before lodging tax no longer applies extended

Tax increment districts, Major 21st Century Manufacturing Zone allowed to be located within a tax increment district without regard to size of district and further provides for use of ad valorem tax revenues collected within a district

Weatherization assistance; authorize ADECA to contract with certain nonprofit corporations to administer program; source of funds to Neighbors Helping Neighbors Fund expanded; household income threshold to qualify for assistance revised

Criminal and civil procedure; continuance of case when party, attorney, or witness is on active military duty; bail required to be set in such cases subject to conditions

Montgomery County; legislative delegation, office and fund established

Legal tender; authorizing the rounding of in-person cash transactions to the nearest five cents

Public health, authorized forms of single-dose epinephrine used by public schools and authorized entities expanded

Individual income taxes; deduction for qualified overtime income established.

Public K-12 education; expedited career and technical teaching certification pathway created for individual holding equivalent issued by another state

Talent Readiness and Industry Needs (TRAIN) Act, qualified employees authorized to teach a career and technical education program, tax credits provided to employers that loan qualified employees, workforce teaching certificate established

Appropriations, supplemental appropriations from the Opioid Treatment and Abatement Fund for the fiscal year ending September 30, 2026

Crimes and offenses; discharging a firearm into an occupied school bus or building, penalty increased

State government; Miss Alabama designated as an Official State Ambassador

Class 1 municipalities; authorization to establish community land trusts, affordable housing

Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended

Tax abatement and tax incentive programs, NAICS Code references and definitions updated to latest terms

Living organ donors; to prohibit discrimination in obtaining insurance coverage, provide paid medical leave for public employees who donate organs and a tax credit to private sector employers that provide similar paid leave to their employees

Data privacy; processing of data regulated, consumer actions related to data authorized

Income tax, to exempt certain income earned by members of the Alabama National Guard

Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for

Retirement benefits; participation of qualifying sheriffs in supernumerary program and Employees' Retirement System based on separate years of service authorized