HB445 Alabama 2023 Session

Updated Jan 14, 2026

House Bill

Enacted

Current Status

Regular Session 2023

Session

Sponsor

Summary

Primary Sponsor: Danny Garrett Representative
Republican
Session: Regular Session 2023
Title: Relating to economic development; to amend Section 40-18-417.4, Code of Alabama 1975, as amended by Act 2023-34 of the 2023 Regular Session; to amend Section 5 of Act 2023-34 of the 2023 Regular Session, now appearing as Sections 40-18-472 and 40-18-473, Code of Alabama 1975, to correct a date referenced in the Growing Alabama Act; to clarify the tax rebates under the Sweet Home Alabama Tourism Investment Act for certain businesses for certified tourism destination projects are only available for projects placed into service after the effective date of this act; to amend Section 41-7-3, Code of Alabama 1975 to include the Chairs of the Senate Finance and Taxation Education Committee and Ways and Means Education Committee and the ranking minority member of each committee, or their designees, to the Tourism Advisory Board; and to amend Sections 41-10-47.03 and 41-10-47.04, Code of Alabama 1975, from Section 1 of Act 2023-35 of the 2023 Regular Session, to align rural population provisions of the Site Evaluation Economic Development Strategy with the Jobs Act.
Description: Under existing law, in Act 2023-34 of the 2023 Regular Session, the Sweet Home Alabama Tourism Investment Act was established to provide tax rebates for certain eligible tourism destination projects.
This bill would clarify that tax rebates would 9 be available only for projects placed into service 10 after the effective date of the act.
11 12 13.
Subjects: Taxation and revenue, Sweet Home Alabama Tourism Investment Act amended to clarify intent of program