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SB298 Alabama 2023 Session

Updated Feb 22, 2026

Summary

Session
Regular Session 2023
Title
Relating to outdoor recreation; to provide for the development of a strategic trail network; to provide for grants for qualified donations of donated property; to create the Sweet Trails Alabama Project Fund and the Sweet Trails Alabama Acquisition Fund and provide for the use of monies in the funds; and to further provide for the liability of property owners for recreational use of certain property and abutting property.
Summary

SB298 creates a statewide plan and funding system to develop a greenway trail network called Sweet Trails Alabama, with donor grants, liability protections, and a master plan managed by a new Council.

What This Bill Does

It establishes two funds (the Sweet Trails Alabama Project Fund and the Sweet Trails Alabama Acquisition Fund) to support trail projects and donor grants, and designates the Alabama Council on Outdoor Recreation to adopt a master plan for greenway trails. It creates a strictly voluntary tax-credit system administered with the Department of Revenue for eligible donors who contribute land aligned with the master plan, and authorizes grants from the Project Fund to build, operate, or maintain trails. It authorizes a donor grant program from the Acquisition Fund equal to 25% of the donated property's fair market value (capped at $250,000) and requires end-of-year transfers of remaining funds to the Project Fund; it also extends liability protections to donated property used as greenway trails and to abutting property, and prohibits eminent domain for this act.

Who It Affects
  • Eligible donors of real property donated for use as greenway trails (they may receive tax credits and/or grants).
  • Owners of abutting property (they gain liability protections and may have a fence/barrier delineating trail boundaries upon owner request).
  • Public or private entities that construct, operate, or maintain greenway trails (they may receive grants for trail projects).
  • The Alabama Department of Revenue (administers the voluntary tax-credit system).
  • The Alabama Council on Outdoor Recreation and the designated developer (they oversee the master plan and project implementation).
Key Provisions
  • Creates the Sweet Trails Alabama Project Fund and the Sweet Trails Alabama Acquisition Fund in the State Treasury to receive gifts, grants, and appropriations for trail projects and donor incentives.
  • Establishes the Alabama Council on Outdoor Recreation to adopt a master plan for greenway trails and coordinate with the Department of Revenue for the voluntary donor tax credits.
  • Authorizes the Developer (selected by the Council) to develop a master plan, perform feasibility studies, and coordinate with state and local entities to implement the plan.
  • Sets grant priorities: phase 1 funding for a strategic north-south and east-west network in at least half the counties; phase 2 funding to extend to every county; phase 3 funding for ongoing maintenance and local coordination.
  • Allows the Council to provide grants from the Project Fund for trail construction/operation and requires contracts for signs, fences, and barriers related to donated property.
  • Requires barriers at the boundary when requested by abutting property owners, at no cost to the owner, for sections benefiting from project funds.
  • Extends liability protections to donated property used as greenway trails and to abutting property owners under specified conditions, without removing other existing protections.
  • Provides a donor grant program: eligible donors may apply for grants equal to 25% of the fair market value of the donated property, up to $250,000 per donation, funded from the Acquisition Fund.
  • Requires end-of-year transfer of any remaining Acquisition Fund monies to the Project Fund.
  • Prohibits the use of eminent domain to implement any provision of this act.
  • Grants and program rules become effective immediately following passage and Governor approval.
AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Bill Actions

S

Enacted

S

Enrolled

H

Ready to Enroll

H

Read a Third Time and Pass

H

On Third Reading in Second House

H

Read Second Time in Second House

H

Reported Out of Committee in Second House

H

Reported Favorably from House Urban and Rural Development

H

Referred to Committee to House Urban and Rural Development

S

Read First Time in Second House

S

Read A Third Time And Passed As Amended

S

Carry Over to the Call of the Chair

S

Adopt OGLEMW-1

S

Table 3B1JVE-1

S

On Third Reading in House of Origin

S

Read Second Time in House of Origin

S

Reported Out of Committee in House of Origin

S

Reported Favorably from Senate Finance and Taxation Education

S

Amendment/Substitute by Senate Finance and Taxation Education 3B1JVE-1

S

Introduced and Referred to Senate Finance and Taxation Education

S

Read First Time in House of Origin

Calendar

Hearing

House Urban and Rural Development Hearing

Room 429 at 13:00:00

Hearing

Senate Finance and Taxation Education Hearing

Finance and Taxation at 10:00:00

Bill Text

Votes

Read A Third Time And Passed As Amended

May 18, 2023 Senate Passed
Yes 30
Absent 5

Documents

Source: Alabama Legislature