SB157 Alabama 2022 Session

Summary

Primary Sponsor

Will BarfootSenator

Republican

Co-Sponsors

Greg AlbrittonGerald H. AllenDonnie ChesteenGarlan GudgerJimmy HolleySteve LivingstonDel MarshJim McClendonDan RobertsClay ScofieldDavid SessionsLarry StuttsJ.T. WaggonerApril WeaverJack W. Williams

Session

Regular Session 2022

Title

Rural economic development, Rural Logging Support Act, established, taxpayers authorized to receive a tax credit for contributions to logging support organizations, exceptions for weight restrictions for certain vehicles used in forest commerce

Summary

SB157 creates the Rural Logging Support Act to give tax credits for contributions to logging support organizations, fund rural bridges and onboard scales, and allow weight exemptions for certain forest transport vehicles.

What This Bill Does

The bill lets individual and corporate taxpayers claim a tax credit for contributions to logging support organizations, equal to their total contributions but limited to 50% of their tax liability, with a $25 million annual cap and a 3-year carryforward, starting in 2023. It also allows logging support organizations to grant funds for repairing or building rural bridges and for installing onboard scales and other technologies to improve transportation efficiency, with specific reporting and use requirements. It provides a weight-exemption for qualifying forest-transport vehicles, allowing higher gross weights within defined axle limits. The Department of Revenue would set rules, issue standardized receipts, and oversee compliance and eligibility for the program, and grants must operate in Alabama.

Who It Affects

• Individual and corporate taxpayers in Alabama who contribute to logging support organizations, who could receive a state income tax credit against their tax liability.
• Logging support organizations, loggers, and forest product transport operators in Alabama, who would administer grants for bridges and technology, must meet reporting and eligibility rules, and may benefit from weight-exemption provisions for certain forest commerce vehicles.

Key Provisions

• Creates the Rural Logging Support Act of 2022 and allows individual and corporate taxpayers to claim a credit for contributions to logging support organizations; credit equals total contributions, limited to 50% of the taxpayer's liability, with a $25,000,000 annual cap and a 3-year carryforward; credit becomes available for the 2023 tax year.
• Authorizes logging support organizations to grant funds for maintenance and construction of rural bridges and for installing onboard scales and other technologies to promote transportation efficiencies; organizations must deposit at least 90% of contributions into a separate investment account and distribute income to grants as specified; grants must be Alabama-based and non-discriminatory, with CPA-supported annual reporting to the Department of Revenue.
• Allows qualifying forest-transport vehicles to operate with weight exemptions (up to 84,400 pounds for 5-axle configurations or 90,400 pounds for 6-axle configurations, with a maximum of 23,400 pounds on any single axle) and requires cab guards to protect drivers in forest commerce.
• The Department of Revenue will adopt rules, require standardized receipts for tax credits, and have authority to bar logging support organizations from the program for noncompliance; all grants and eligibility pertain to activities in Alabama.

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

Subjects

Economic Development