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HB80 Alabama 2021 Session

Updated Feb 26, 2026
Notable

Summary

Session
Regular Session 2021
Title
Revenue Dept., to provide subsistence pay for law enforcement officers employed by the dept., Sec. 36-21-2 am'd.
Summary

HB80 provides a $12 per working day, tax-free subsistence allowance for certain state law enforcement officers, retroactive to October 1, 2019 (including those in the Investigations Division of the Department of Revenue and the Department of Mental Health).

What This Bill Does

It amends Section 36-21-2 to require a subsistence payment for law enforcement officers in specified state agencies who perform duties as officers. The allowance is $12 for each working day in a pay period when they work at least four hours within a 24-hour period, and it is in addition to their regular pay. The payment is not subject to state income tax and is funded from specific dedicated funds depending on officer type. The act applies retroactively to Oct. 1, 2019, and covers eligible employees in good standing, including those in the Investigations Division of the Department of Revenue between Oct. 1, 2019 and Feb. 1, 2020.

Who It Affects
  • Law enforcement officers employed by the agencies listed in the statute (including the Investigations Division of the Department of Revenue and the Department of Mental Health) who perform duties as law enforcement officers.
  • Employees in good standing on the effective date, including those assigned to the Investigations Division of the Department of Revenue from Oct. 1, 2019 to Feb. 1, 2020, who will be treated as having been paid under this act.
Key Provisions
  • Subsistence allowance of $12 for each working day a law enforcement officer performs duties, in addition to other compensation.
  • Allowance is not subject to state income tax.
  • Funding: Peace Officers' Standards and Training Fund funds POST-related officers; Securities Commission Fund funds Securities Commission Officers.
  • Retroactive effect beginning October 1, 2019; applies to eligible employees in good standing; specific retroactive payment coverage for Investigations Division staff from Oct. 1, 2019 to Feb. 1, 2020.
  • Effective date of the act is immediate upon Governor's approval.
AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects
Revenue Department

Bill Actions

H

Forwarded to Governor on April 15, 2021 at 1:25 p.m. on April 15, 2021.

H

Assigned Act No. 2021-266 on 04/22/2021.

H

Clerk of the House Certification

H

Enrolled

S

Signature Requested

S

Concurred in Second House Amendment

H

Pettus motion to Concur In and Adopt adopted Roll Call 853

H

Concurrence Requested

S

Motion to Read a Third Time and Pass adopted Roll Call 897

S

Figures motion to Adopt adopted Roll Call 896

S

Finance and Taxation General Fund Amendment Offered

S

Third Reading Passed

S

Read for the second time and placed on the calendar 1 amendment

S

Read for the first time and referred to the Senate committee on Finance and Taxation General Fund

H

Engrossed

H

Motion to Read a Third Time and Pass adopted Roll Call 29

H

Motion to Adopt adopted Roll Call 28

H

Bracy Amendment Offered

H

Third Reading Passed

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund

Bill Text

Votes

HBIR: Pettus motion to Adopt Roll Call 27

February 9, 2021 House Passed
Yes 98
No 1
Absent 5

Motion to Adopt Roll Call 28

February 9, 2021 House Passed
Yes 97
No 1
Absent 6

Motion to Read a Third Time and Pass Roll Call 29

February 9, 2021 House Passed
Yes 96
No 1
Absent 7

SBIR: Figures motion to Adopt Roll Call 895

April 8, 2021 Senate Passed
Yes 32
Absent 2

Figures motion to Adopt Roll Call 896

April 8, 2021 Senate Passed
Yes 32
Absent 2

Motion to Read a Third Time and Pass Roll Call 897

April 8, 2021 Senate Passed
Yes 32
Absent 2

Pettus motion to Concur In and Adopt Roll Call 853

April 15, 2021 House Passed
Yes 91
Abstained 1
Absent 11

Documents

Source: Alabama Legislature