HB133 Alabama 2019 Session

Summary

Primary Sponsor

Jim HillRepresentative

Republican

Session

Regular Session 2019

Title

State funds, not earmarked to Education Trust Fund or State General Fund or constitutionally earmarked, exceptions, deposit in State General Fund, changes to Code of Alabama when reprinted

Summary

HB 133 would shift most non-earmarked state taxes and fees into the State General Fund, giving the Legislature control over how those funds are spent.

What This Bill Does

It defines 'state taxes or fees' and excludes certain funds from the rule (including funds already distributed to the Education Trust Fund or State General Fund, constitutionally dedicated funds, debt service funds, certain federal or court-ordered funds, Medicaid provider taxes and related transfers, federal matching funds, and portions of taxes paid to counties). Beginning October 1, 2019, any state tax or fee not required to be distributed for a specific purpose would be deposited into the State General Fund. The Legislature would annually appropriate SGF money for executive, legislative, and judicial operations, public debt, and education, while continuing appropriations not affected by the act. When the Code is next reprinted, references to funds other than SGF would be changed to SGF.

Who It Affects

• State taxpayers and businesses paying state taxes or fees: non-earmarked revenues would be deposited into the State General Fund, affecting how their money is spent by the state.
• State government and education budgeting: the Legislature would have more discretion to allocate SGF funds, with the Education Trust Fund and other constitutionally dedicated funds continuing to receive only the portions already earmarked or constitutionally dedicated.

Key Provisions

• Definition of 'state taxes or fees' and seven exclusions: funds already distributed to ETF or SGF, constitutionally dedicated funds, debt service funds, funds designated by federal government or court orders, Medicaid provider taxes and intergovernmental transfers, funds used to match federal funds, and portions of taxes distributed to counties.
• Starting October 1, 2019, non-excluded taxes or fees must be deposited into the State General Fund.
• Annual SGF appropriation: Legislature must appropriate funds from SGF for executive, legislative, judicial operations, debt service, and education, while continuing other appropriations not affected by the act.
• Code references: all references to funds or entities other than SGF that distribute a state tax or fee would be changed to SGF when the Code is next reprinted.
• Effective date: the act takes effect on the first day of the third month after passage and approval.

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

Subjects

Appropriations