SB329 Alabama 2019 Session

Summary

Primary Sponsor

Garlan GudgerSenator

Republican

Session

Regular Session 2019

Title

Coal, excise and privilege tax, proceeds distribution further provided, termination of tax on October 1, 2033, Secs. 40-13-6, 40-13-8 am'd.

Summary

SB 329 would redirect coal severance tax proceeds from Marion County to the Northwest Alabama Economic and Community Alliance and set a sunset for the tax on October 1, 2033.

What This Bill Does

It would redirect coal severance tax proceeds that are currently distributed to the Marion County Community Development Association to the Northwest Alabama Economic and Community Alliance. It also sets the coal excise and privilege tax to terminate on October 1, 2033, unless extended by the Legislature. The bill amends the distribution rules for related funds (such as those from the Alabama State Docks Bulk Handling Facility Trust Fund) to reflect the new recipient while continuing other allocations to counties and development groups. It requires annual audits of recipient foundations or associations and reporting of those audits to the Legislature.

Who It Affects

• Northwest Alabama Economic and Community Alliance — would receive coal severance tax proceeds previously distributed to the Marion County Community Development Association.
• Marion County Community Development Association, Inc. — would lose its portion of coal severance tax proceeds as funds are redirected to the Northwest Alabama Economic and Community Alliance.

Key Provisions

• Redistributes coal severance tax proceeds from Marion County Community Development Association to Northwest Alabama Economic and Community Alliance.
• Termines the coal excise and privilege tax on October 1, 2033, unless extended by the Legislature.
• Amends Sections 40-13-6 and 40-13-8 to adjust the broader distribution framework for coal-related funds, including allocations from the Alabama State Docks Bulk Handling Facility Trust Fund to counties and development associations.
• Requires annual audits of any foundation or association receiving funds under these provisions, with the audits submitted to the Legislature.

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

Subjects

Coal