HB526 Alabama 2022 Session

Summary

Primary Sponsor

Arnold MooneyRepresentative

Republican

Session

Regular Session 2022

Title

Gasoline and motor fuel taxes, to suspend a portion of the state excise taxes on gasoline and motor fuels from May 1, 2022 through May 1, 2023, and to provide conditions for the suspension and continuation of the excise taxes.

Summary

HB526 would suspend part of Alabama's gasoline and motor fuel excise taxes for about one year, with a price-based option to end the suspension early.

What This Bill Does

From May 1, 2022 to May 1, 2023, a portion of the state excise taxes on gasoline and motor fuels would be suspended. The Department of Revenue could lift the suspension and reinstate the taxes earlier if the average monthly price of gasoline or motor fuels falls to or below the January 2022 average, as reported by the U.S. Energy Information Administration. The Department may adopt rules to implement these provisions, and the act becomes effective immediately upon passage.

Who It Affects

• Drivers and general consumers would see lower fuel taxes during the suspension, potentially reducing the price of gasoline and motor fuels.
• The State government and the Department of Revenue would lose some tax revenue during the suspension and would oversee the suspension and any reinstatement decisions.

Key Provisions

• Suspends the state excise taxes on gasoline and motor fuels from May 1, 2022 through May 1, 2023.
• The Department of Revenue may lift the suspension and reinstate the taxes if any monthly average price for gasoline or motor fuels during the suspension period is at or below the January 2022 average price (per EIA).
• The Department of Revenue may adopt rules as necessary to implement these provisions.
• Effective date: immediately upon passage and approval by the Governor (or as otherwise provided by law).

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

Subjects

Gasoline Tax