SB107 Alabama 2022 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Greg AlbrittonSenator
Republican
Session: Regular Session 2022
Title: Children First Trust Fund, appropriations from for fiscal year ending September 30, 2023, use of allocation pursuant to Section 41-15B-2.2 and this act, tobacco settlement revenues deposited in fund within 30 days of receipt, Finance Director to notify each agency of allocation, appropriations conditional on tobacco revenues, appropriation of additional tobacco settlement funds, audit, Children's Affairs Department to report to Legislature and Children's Policy Council, appropriations from General Fund to various entities
Summary: SB107 appropriates over $40 million from the Children First Trust Fund for FY2023, adds over $52 million in other tobacco settlement funds, sets conditions and timing for allocations, and directs oversight and reporting on how the funds are used for children's programs.
What This Bill Does
It allocates $40,198,388 from the Children First Trust Fund for FY2023 to a list of agencies for specified purposes. It requires tobacco settlement revenues to be deposited into the fund within 30 days, and mandates quarterly allocations when revenues are available, with allocations conditioned on receipt of those revenues. It transfers the portion of CFTF receipts currently allocated for the State Board of Education to the State General Fund in FY2023. It adds $52,239,843 from other tobacco settlement funds for FY2023 to specific programs, and allows additional tobacco funds to be appropriated conditionally upon recommendations and governor approval. It requires a plan of investment with quality measures overseen by the Department of Early Childhood Education, plus reporting to legislators and policy councils, and it allows adjusted plans if requested.

Who It Affects
State agencies receiving CFTF funds for FY2023 (Alcoholic Beverage Control Board; Children's Trust Fund; Department of Forensic Sciences; Department of Human Resources; Juvenile Probation Services Fund; Medicaid Agency; Department of Mental Health; State Multiple Needs Children's Fund; Department of Public Health; Department of Rehabilitation Services; Department of Youth Services) — they receive specified annual allocations.
Department of Early Childhood Education (ECE) — responsible for approving plans of investment, requiring quality assurance metrics, and notifying legislators before funds reach recipients.
State General Fund — receives the portion of CFTF receipts previously allocated for the State Board of Education during FY2023.
Legislative oversight bodies (Joint Interim Legislative Oversight Committee and Alabama Children's Policy Council) — receive reports on approved plans and investments and may review adjustments.
Other tobacco settlement fund recipients (e.g., Early Childhood Education, 21st Century Debt Service, Senior Services Trust Fund, Medicaid Agency, Medicaid Waiver) — receive specific appropriations from the additional tobacco funds.
General public and children served by funded programs — indirectly affected through directed services and investment plans.

Key Provisions
Appropriates $40,198,388 from the Children First Trust Fund for FY2023 to listed agencies per Section 41-15B-2.2.
Requires tobacco settlement revenues to be deposited into the Children First Trust Fund within 30 days of receipt.
Director of Finance must notify each agency of expected allocations prior to FY2023 and allocate funds quarterly when revenues are available, with equal quarterly allotments if revenues come in later in the year.
Allocations from the Children First Trust Fund are conditioned on the receipt of tobacco revenues.
During FY2023, transfers the portion of CFTF receipts currently allocated for the State Board of Education to the State General Fund.
Allocates $52,239,843 from other tobacco settlement funds for FY2023 to specific programs (ECE, 21st Century Debt Service, Senior Services Trust Fund, Medicaid Agency, Medicaid Waiver).
Allows additional tobacco revenue allocations to be made conditionally, upon recommendations by the Director of Finance and committee chairpersons and Governor approval.
Requires all funds allotted from the CFTF to be based on an approved plan of investment by the Commissioner of the Department of Early Childhood Education, including at least four quality assurance items and audit oversight.
The Commissioner must notify legislators 10 days before funds reach the recipient agencies.
Requires the Commissioner to report each approved plan of investment to the Joint Interim Legislative Oversight Committee and the Alabama Children's Policy Council; allows adjustments to plans upon request.
States that remaining sums in the Children First Trust Fund at the end of the fiscal year stay in the fund and do not revert to the General Fund or other funds.
Effective immediately upon passage and 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: Children First Trust Fund