HR491 Alabama 2011 Session

Summary

Session

Regular Session 2011

Title

House of Representatives, Special Order Calendar

Summary

This House resolution makes a specific set of bills the top-priority business for the 22nd legislative day, so they are considered before any regular or unfinished business.

What This Bill Does

HR491, once adopted, designates the listed bills to be the special and paramount order of business for the 22nd legislative day, taking precedence over all other business. It identifies SB271 and several HB measures to be taken up in the order shown. The resolution does not change the content of the bills themselves; it only prioritizes their consideration on that day.

Who It Affects

• Group 1: Members of the Alabama House (and associated Senate bill SB271) who will debate and vote on the listed bills on the 22nd legislative day.
• Group 2: Public and business stakeholders affected by the policies within the listed bills (e.g., K-12 education policy, taxes, unemployment, motor fuel tax, economic development incentives, and multistate taxation), who could see policy changes tied to those bills if enacted.

Key Provisions

• SB271 – Public schools: K-12 instructional days; local boards of education may make up canceled days by adjusting hours, with approval of the State Superintendent of Education (amends Sec. 16-13-231).
• HB127 – Coal taxes: changes to the termination date of the excise and privilege tax on coal (amends Sec. 40-13-8).
• HB305 – Unemployment: extended expiration date for special assessments used to fund the Employment Security Enhancement Fund (amends Secs. 25-4-40.1, 25-4-54; related to Act 2010-505).
• HB399 – Motor fuel tax: changes include where the tax is collected (from wholesaler to terminal withdrawal), licensing/fees, distribution of proceeds, and penalties (amends multiple sections related to the Terminal Excise Tax Act).
• HB477 – Industrial Development Authority: changes to the Authority’s membership to include the President Pro Tempore of the Senate or designee and the Speaker of the House or designee (amends Sec. 41-10-25).
• HB478 – Economic development incentives: authorizes tax incentives for certain companies locating or expanding in the state; involves recommendations from the Alabama Development Office and Revenue Department and approval by the Industrial Development Authority (involves multiple related provisions).
• HB548 – Tax credits for foreign taxes: requires proportional tax credits for owners/residents of estates or trusts for taxes paid to foreign countries (amends Secs. 40-18-14, 40-18-21).
• HB434 – Multistate taxation: modifies how state/local tax liability and apportionment are determined for multistate business taxpayers (amends Sec. 40-27-1).

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

Subjects

Resolution, Legislative