HB37 Alabama 2019 Session

Summary

Primary Sponsor

Scott StadthagenRepresentative

Republican

Session

Regular Session 2019

Title

Taxation, receipts, state entities, authority to unearmark and use for other areas where funding has been reduced

Summary

HB 37 would allow certain state agencies to keep 10% of unexpended state tax receipts to fund equal employee bonuses and transfer the rest to the State General Fund.

What This Bill Does

Defines what counts as 'state tax receipts' for the bill. Starting with the fiscal year ending September 30, 2019, designated state tax receipts may be retained at year-end, with 10% used to provide equal bonuses to all employees of the recipient entity and the remaining amount transferred to the State General Fund. The bill requires entities to comply with these rules and takes effect immediately after passage and governor's approval.

Who It Affects

• Employees of state entities that receive designated state tax receipts, who would receive equal bonuses funded by up to 10% of unexpended receipts at year-end.
• The State General Fund, which would receive the remaining unexpended state tax receipts after bonuses are paid.

Key Provisions

• Defines 'state tax receipts' as any tax, fee, license, or other revenue received by a state entity, excluding: State General Fund and Education Trust Fund appropriations; constitutionally dedicated funds; funds for debt service; funds designated by federal government or court order; Medicaid provider taxes and related intergovernmental transfers; and portions distributed directly to counties.
• Beginning with the fiscal year ending September 30, 2019, a state entity receiving such receipts may retain 10% of the unexpended balance to fund employee bonuses, with bonuses provided equally to all employees regardless of job classification; the remaining unexpended balance must be transferred to the State General Fund.
• Each state entity is responsible for ensuring compliance with these provisions.
• The act becomes effective immediately after passage and governor's 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

Taxation