HR26 Alabama 2021 Session

Summary

Session

Regular Session 2021

Title

House of Representatives, Special Order Calendar

Summary

HR26 is a House resolution that designates four bills to be the special, priority business on the 3rd legislative day.

What This Bill Does

It immediately places HB170, HB192, HB231, and HB178 on the special order of business for the 3rd legislative day, ahead of other items. The bills cover tax policy changes related to COVID relief, economic development incentives, rental assistance funding, and municipal financing for capital projects. The resolution itself does not change law; it sets the scheduling priority for these bills. The resolution is described as signed and in effect as of 2021-02-04.

Who It Affects

• Taxpayers and businesses in Alabama who could be affected by HB170's proposed tax changes, including CARES Act-related tax exclusions, changes to how certain relief funds are taxed, and adjustments to business interest rules and pass-through taxation.
• Local governments, economic development participants (including rural and high-tech sectors), state rental assistance recipients, and municipalities that may be impacted by HB192, HB231, and HB178, including potential changes to incentives, funding, and municipal bond financing.

Key Provisions

• Special and paramount order of business for the 3rd legislative day established; immediate effect upon adoption.
• HB170 (Rep. Garrett) listed as a priority bill dealing with income tax exclusions for federal CARES Act funds and related relief, exemption from certain taxes for Coronavirus Relief Fund amounts, decoupling from specific federal tax code sections (951A and 118(b)(2)), changes to the business interest expense deduction, and allowing Electing Pass-Through Entities to be taxed at the entity level (Sec. 40-27-1 amended).
• HB192 (Rep. Poole) listed as a priority bill addressing economic development, extended sunset dates for approved project credits, expanded incentives for attracting new and expanding businesses (including rural areas), Growing Alabama Act incentives for high-tech companies, and income tax credits for use of port facilities (Secs. 40-18-370, 40-18-375, 40-18-376.3, 40-18-382, 40-18-383, 40-18-400, 40-18-403 amended).
• HB231 (Rep. Clouse) listed as a priority bill for supplemental appropriation of federal funds to the Alabama Rental Assistance Fund administered by the Department of Finance.
• HB178 (Rep. Ball) listed as a priority bill allowing municipalities and designated municipalities to levy ad valorem taxes for bonds to finance projects, use proceeds for direct payments to finance capital improvements, and a constitutional amendment.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Resolution, Legislative