SJR90 Alabama 2022 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2022

Title

Occupational Tax Interim Study Commission, created

Summary

SJR90 creates the Alabama Occupational Tax Interim Study Commission to review existing occupational taxes and recommend changes to the law.

What This Bill Does

The bill establishes a study commission with members from the House, Senate, the Alabama League of Municipalities, and representatives of the business community and small business to study occupational taxes across the state and their impact on workers. It requires the commission to examine current taxes and determine what changes to Alabama law might be needed, with a report due to the Legislature by the third legislative day of the 2023 Regular Session. The first meeting must occur within 60 days of passage, and legislative members receive compensation while non-legislative members may be reimbursed for expenses; the commission dissolves after submitting its report.

Who It Affects

• Alabama workers and working families, whose finances may be affected by occupational taxes and who may be impacted by any recommended changes.
• Cities with occupational taxes and businesses operating in those cities, since potential changes to the tax framework could affect local revenue and business costs.

Key Provisions

• Establishes the Alabama Occupational Tax Interim Study Commission with specified members from the House, Senate, the Alabama League of Municipalities, and appointees representing the business and small-business communities.
• Requires the commission to study existing occupational taxes statewide, evaluate necessary changes to the law, and report findings and recommendations to the Legislature by the third legislative day of the 2023 Regular Session; the commission is dissolved after delivering the report.

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

Subjects

Resolutions, Legislative