SB207 Alabama 2010 Session

Summary

Primary Sponsor

Ben H. Brooks

Republican

Co-Sponsors

Trip PittmanRusty Glover

Session

Regular Session 2010

Title

Coastal area properties, income tax credit the lessor of 25 percent of costs or $1,500 for retrofit improvements to homes to help withstand hurricane and windstorm damages

Summary

Alabama SB207 would give homeowners a state income tax credit for retrofitting their primary residence to resist hurricane and windstorm damage, up to the lesser of 25% of costs or $1,500.

What This Bill Does

If passed, individual taxpayers could claim a credit against personal income tax for costs to retrofit their legal residence to better withstand hurricane, rising floodwater, or severe windstorms. The credit is the lesser of 25% of retrofitting costs or $1,500 and must relate to fortification measures defined in Act 2009-500, not ordinary repairs. Grants used for the retrofit may affect eligibility: if grant funds are not included in the taxpayer’s income, those costs are ineligible for the credit. The credit applies to tax years beginning with 2009 and becomes effective immediately after passage and governor approval.

Who It Affects

• Individual Alabama taxpayers who own and retrofit their primary residence to resist hurricane, floodwater, or windstorm damage.
• Taxpayers who used grant funds for retrofits but did not include those grants in their income, making those grant-funded costs ineligible for the credit.

Key Provisions

• The credit is the lesser of 25% of the retrofitting costs or $1,500.
• Eligible costs must be for fortification measures defined in Section 2 of Act 2009-500 and must not include ordinary repairs or replacements.
• The residence must be the taxpayer's legal residence to qualify for the credit.
• Costs funded with grant funds are not eligible for the credit if the grant funds are not included in the taxpayer's income.
• The credit applies to tax years beginning with the 2009 tax year and the act becomes effective immediately after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation