SB18 Alabama 2012 1st Special Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Co-Sponsors

Hank SandersQuinton RossLinda Coleman-MadisonPriscilla DunnBobby D. Singleton

Session

First Special Session 2012

Title

Senate, redistricting pursuant to 2010 federal census, venue for legal action challenging to be in Montgomery County Circuit Court, official maps of districts retained in Secretary of State Office and printed with Acts, use for legislative intent, Sec. 29-1-2.3 repealed; Sec. 29-1-2.3 added

Summary

The bill would end the coal tax in 2016 unless extended and set rules for how coal tax money is distributed to state funds, local governments, and development groups.

What This Bill Does

It would terminate the coal excise and privilege tax on October 1, 2016 unless the Legislature extends it. It would establish a detailed framework for distributing tax receipts to the State General Fund, the Alabama State Docks Bulk Handling Facility Trust Fund, the Alabama Mining Academy, and numerous county and local funds and development organizations, with specific allocations and priority rules if revenues fall short. It would require annual audits of foundations receiving these funds and would allocate some money from the Mining Academy to retrain coal miners who lose jobs. The changes would take effect three months after passage.

Who It Affects

• Coal producers and coal workers, because the coal excise and privilege tax would end in 2016 unless extended, and some funds would be used to retrain miners who lose their jobs.
• State and local governments, development authorities, and associated foundations and libraries that receive portions of coal tax receipts, since the bill designates specific distributions to many funds and entities and creates prorating and auditing requirements.

Key Provisions

• Termination of the coal excise and privilege tax on October 1, 2016, unless extended by the Legislature.
• Amendments to Sections 40-13-6 and 40-13-8 to implement the termination and redefine how severance tax receipts are distributed, including transfers to the State General Fund and other funds.
• Distribution framework: a portion of tax receipts would go to the Alabama State Docks Department, the Alabama Mining Academy, and numerous county and local funds (e.g., Tuscaloosa County General Fund, Jefferson County General Fund, Walker County EDA, and various towns and libraries), with priority rules and prorating if revenue is insufficient.
• Additional distributions to regional development foundations and associations (eg, Community Development Foundation, Marion County and Jackson County Development Associations, West Alabama Development Associations, Winston County funds, Cullman County and City IDAs, Blount County funds) with annual audits required and reporting to the Legislature.
• A portion of Mining Academy funds to retrain coal miners who have been terminated, for new occupational opportunities.
• prorating and limitations: if coal tax revenue is not enough to meet the stated distributions, amounts shall be prorated among the recipients.
• Effective date: three months after passage.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Senate