HB400 Alabama 2013 Session

Summary

Primary Sponsor

Donnie ChesteenSenator

Republican

Co-Sponsors

Paul W. LeeJoe FaustDickie DrakeJim Patterson

Session

Regular Session 2013

Title

Motor fuel, state levy equivalent amount of tax should Congress fail to levy, eliminate, or reduce, Road and Bridge Funding Preservation Act

Summary

If Congress eliminates, reduces, or fails to levy federal motor fuel taxes, Alabama would automatically apply an equivalent state motor fuel tax to fund roads and bridges.

What This Bill Does

If Congress eliminates, reduces, or fails to levy the federal motor fuel tax, Alabama would automatically levy an equivalent amount at the state level. The new tax revenue would go into the state road and bridge fund and be distributed the same way as federal transportation funds. If Congress later restores the federal tax to its prior level, Alabama would automatically adjust to collect the tax again. The Department of Revenue may adopt rules to implement and administer this act.

Who It Affects

• Motor fuel purchasers and drivers in Alabama – would pay an equivalent state motor fuel tax when federal taxes are reduced or eliminated, potentially increasing fuel costs.
• Alabama state government, especially the Department of Revenue and the road and bridge fund system – would collect the new tax and distribute funds to transportation projects, with automatic adjustments if federal tax levels change.

Key Provisions

• Automatic imposition of an equivalent state motor fuel tax when Congress reduces/eliminates/withholds the federal motor fuel tax.
• Proceeds deposited into the state road and bridge fund and distributed in the same manner as federal transportation funds.
• Automatic adjustment of state tax collection if Congress restores the federal tax to its prior level, as determined by the Commissioner of Revenue.
• Department of Revenue may adopt rules to implement and administer the act.
• The act becomes effective immediately after passage and approval by the Governor.

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

Subjects

Taxation