SB208 Alabama 2016 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Arthur OrrSenator
Republican
Session: Regular Session 2016
Title: Tax incentives, economic, state agency administered, report of cost to Legislature annually
Summary: SB208 requires Alabama state agencies to report annually on economic tax incentives and establishes biennial legislative hearings to review them.
What This Bill Does
If enacted, the bill requires each state agency that administers an economic tax incentive to file an annual report with the Legislature starting in 2018, covering each incentive and assessing its effectiveness, return on investment, and any unintended effects. The reports must use a format developed by the Department of Revenue, and may not require disclosure of proprietary information or taxpayer confidentiality. Every odd-numbered year, the House Ways and Means Committee and the Senate Finance and Taxation Committee will hold hearings to review the reports and decide whether to modify, discontinue, or take no action on each incentive.

Who It Affects
State agencies that administer economic tax incentives, who must prepare and submit annual reports and gather necessary information (while protecting confidential or proprietary data).
Legislative committees (House Ways and Means and Senate Finance and Taxation) and the public, who will review the reports in biennial hearings and determine policy actions on the incentives.

Key Provisions
Annual reporting by state agencies administering economic tax incentives, starting with the 2018 Regular Session, including assessment of each incentive's effectiveness, ROI, and any unintended effects, using a Department of Revenue–provided reporting format.
Biennial, odd-numbered-year hearings by the specified legislative committees to review the reports and make recommendations to modify, discontinue, or take no action on each incentive, with confidentiality protections and coordination for data requested from other agencies.

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