SB469 Alabama 2011 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

Regular Session 2011

Title

Homeowners, certain who retrofit property to be more resistent to damages from storms, hurricanes, tornadoes, and windstorms, income tax credit authorized

Summary

SB469 would create state income tax credits for Alabama homeowners who retrofit their homes to better resist windstorm, hurricane, and flood damage.

What This Bill Does

If enacted, the bill allows individual taxpayers to claim a credit against personal income tax for costs to retrofit their primary residence to resist hurricane, rising floodwater, or other windstorm damage. There are three credit tracks: a general statewide credit with a cap of 25% of retrofit costs or $1,500; a county-specific credit for most counties not bordering the Gulf of Mexico and Mobile Bay with the same cap and standards; and a disaster-area credit offering up to 50% of costs or $3,000 per year for up to three years after disaster designation ends. Grants used for retrofits may affect eligibility if they are not included in the taxpayer’s income.

Who It Affects

• Individual Alabama homeowners who retrofit their primary residence to make it more resistant to windstorms, hurricanes, or flooding and pay for qualifying retrofit costs.
• Homeowners in disaster-designated areas (after official disaster designation) who retrofit their residence and may qualify for a higher credit for up to three years after the designation ends.

Key Provisions

• Creates a personal income tax credit for costs to retrofit a structure that is the taxpayer's legal residence to resist hurricane, rising floodwater, or other catastrophic windstorm damage (Section 27-31D-2 referenced).
• General credit cap: up to 25% of retrofitting costs or $1,500, and costs cannot be ordinary repairs; must meet specified fortification standards; grant funds are only eligible if included in income.
• County-specific track: for counties not bordering the Gulf of Mexico and Mobile Bay, allows costs including repairs, replacements, upgrades, and some new construction that meet wind-resistance standards (Fortified for Safer Living, Fortified for Existing Homes, ICC 600, or board-approved features) with the same 25%/$1,500 cap; grant fund rule applies.
• Disaster-area track: in designated disaster areas, credit up to 50% of costs or $3,000 per year, available for up to three years after designation ends; same standards apply and grants rule applies.
• Effective date: the act becomes law immediately after passage and approval by the Governor.

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