HB46 Alabama 2015 1st Special Session

Summary

Primary Sponsor

Allen Farley

Republican

Session

First Special Session 2015

Title

Tax revenue, various taxes redistributed to General Fund, Secs. 2-21-24, 2-22-9, 2-23-5, 2-26-15, 2-27-9, 2-27-10, 2-27-11, 2-27-53, 8-17-91, 9-13-84, 10A-1-4.31, 22-9A-23, 22-21-24, 22-21-46, 22-27-17, 22-40A-15, 27-4-2, 27-4A-3, 28-3-74, 28-3-184, 28-3-200, 28-3-201, 28-3-202, 28-3-203, 28-3-204, 28-7-16, 32-2-8, 32-6-5, 32-6-6.1, 32-6-49.19, 32-8-6, 33-5-10, 38-4-12, 38-4-12.1, 38-4-13, 40-1-31, 40-8-3, 40-21-51, 40-21-87, 40-23-35, 40-23-50, 40-23-77, 40-25-23, 40-26-20 am'd

Summary

HB46 would reshape how Alabama distributes state tax revenues by amending numerous tax and fee provisions to funnel funds into the General Fund and a set of dedicated funds for agencies and programs.

What This Bill Does

It changes the distribution rules for many taxes and fees, creating or expanding dedicated funds such as the Scrap Tire Fund, Alabama Recycling Fund, Solid Waste Fund, and the Special State Forestry Fund, and directing portions of revenues to the Education Trust Fund, the Department of Human Resources, the Department of Mental Health, and other state programs. It updates agricultural inspection fees for feeds, fertilizers, liming materials, and seeds, with new reporting requirements and penalties, and routes those revenues to the Agricultural Fund State General Fund for regulatory duties. It also creates a Secretary of State Entity Fund and specifies how entity-related filing fees are split between the State General Fund (70%) and the new fund (30%), while adjusting licensing, copying, and certification fee processes.

Who It Affects

• Agriculture-related businesses (feed distributors, fertilizer suppliers, seed sellers, lime distributors) and farm supply industries would face new or revised per-unit inspection fees and quarterly reporting requirements, with collected fees deposited into the Agricultural Fund State General Fund for regulatory duties.
• Insurance, tobacco, alcohol industries, counties, municipalities, and state agencies (including the Department of Revenue, Department of Human Resources, Department of Mental Health, and related public health and welfare programs) would see altered premium, excise, and license tax distributions, plus new or adjusted credits and funding streams that affect budgeting for state programs and local governments.

Key Provisions

• Agricultural inspection fees amended: feed inspection up to $.25 per ton (with bulk exemptions and small-packaging annual fee up to $100 per product); fertilizer inspection up to $.75 per ton; agricultural liming materials inspection up to $.25 per ton; seed inspection fees with monthly/quarterly reporting; all to be deposited to the Agricultural Fund State General Fund for regulatory duties, with penalties for late payments and record-keeping requirements.
• Secretary of State Entity Fund created: all entity-related fees collected by the Secretary of State go into a Secretary of State Entity Fund; 70% of such funds are deposited to the State General Fund and 30% to the Secretary of State Entity Fund; copies and certificates have defined fees and uses; an expedited service surcharge may apply.
• Forestry funding changes: severance and forestry taxes credited to the Special State Forestry Fund, with not less than 85% of such taxes spent on forest protection, and the remainder allocated to statewide forestry programs and related departments; there is continuous appropriation to the State Forestry Commission.
• Scrap tire and recycling funding: disposal fees allocated to multiple funds (Alabama Recycling Fund, Solid Waste Fund, and the Department of Environmental Management) with specified percentages, plus administrative costs and county enforcement funding; includes a distributor/retailer collection component and Department of Revenue administration.
• Liquor and table wine taxes: revenue from liquor and table wine taxes redistributed among the Alcoholic Beverage Control Board, the State General Fund, the Department of Human Resources, and the Department of Mental Health, with specific distribution rules and annual or biennial adjustments; a separate excise tax on table wine over 16.5% and related collection/remittance framework is outlined.
• Cigarette tax distribution: proceeds allocated to wet counties, Public Welfare Trust Fund, Education Trust Fund, and General Fund according to a structured schedule, with safeguards for public welfare and educational uses; distributions occur semiannually or as defined by law.
• Education and welfare funding: various taxes and fees redirected to or shared with the Education Trust Fund and the State General Fund, with specific percentages and conditions, and several sections existing to ensure funds for health, mental health, and social services are maintained.

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