SB299 Alabama 2026 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2023
Title
Relating to the Coal Production Tax Credit; to amend Section 40-18-220, Code of Alabama 1975, to allow the credit to be claimed against both income and utility services taxes; to allow the credits to be earned by all persons that increase their production of coal mined in Alabama from the prior year; to allow any unused credits to be carried forward for no more than five years;
Description
Relating to the Coal Production Tax Credit; to amend Section 40-18-220, Code of Alabama 1975, to allow the credit to be claimed against both income and utility services taxes; to allow the credits to be earned by all persons that increase their production of coal mined in Alabama from the prior year; to allow any unused credits to be carried forward for no more than five years;
Subjects
Relating to economic tax incentives; to establish sunset provisions and reporting guidelines
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| June 6, 2023 | S | Enacted |
| June 6, 2023 | S | Enrolled |
| June 5, 2023 | H | Concur In and Adopt |
| June 5, 2023 | S | Concur In and Adopt |
| June 5, 2023 | S | Read Second Time in House of Origin |
| June 5, 2023 | S | Amendment/Substitute by Senate Conference Committee on SB299 KBRC5A-1 |
| June 5, 2023 | H | Accede to Conference Committee on SB299 |
| June 5, 2023 | S | Ready to Enroll |
| May 31, 2023 | S | Non Concur and Appoint Conference Committee |
| May 31, 2023 | H | Read a Third Time and Pass as Amended |
| May 31, 2023 | H | Adopt 2UN7II-1 |
| May 31, 2023 | H | On Third Reading in Second House |
| May 25, 2023 | H | Read Second Time in Second House |
| May 24, 2023 | H | Reported Out of Committee in Second House |
| May 24, 2023 | H | Reported Favorably from House Ways and Means Education |
| May 24, 2023 | H | Amendment/Substitute by House Ways and Means Education 2UN7II-1 |
| May 23, 2023 | H | Carry Over by House Ways and Means Education |
| May 22, 2023 | H | Referred to Committee to House Ways and Means Education |
| May 22, 2023 | S | Read First Time in Second House |
| May 17, 2023 | S | Read A Third Time And Passed As Amended |
| May 17, 2023 | S | Adopt 79XBEE-1 |
| May 17, 2023 | S | Table AHK4S7-1 |
| May 17, 2023 | S | On Third Reading in House of Origin |
| May 10, 2023 | S | Read Second Time in House of Origin |
| May 9, 2023 | S | Reported Out of Committee in House of Origin |
| May 9, 2023 | S | Reported Favorably from Senate Finance and Taxation Education |
| May 9, 2023 | S | Amendment/Substitute by Senate Finance and Taxation Education AHK4S7-1 |
| May 8, 2023 | S | Introduced and Referred to Senate Finance and Taxation Education |
| May 8, 2023 | S | Read First Time in House of Origin |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | June 5, 2023 | at 11:36:00 | Senate Conference Committee on SB299 Hearing |
| Hearing | May 24, 2023 | Room 200 at 15:15:00 | House Ways and Means Education Hearing |
| Hearing | May 23, 2023 | Room 200 at 09:00:00 | House Ways and Means Education Hearing |
| Hearing | May 9, 2023 | Finance and Taxation at 10:00:00 | Senate Finance and Taxation Education Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB299 Alabama 2026 Session - Enrolled |
| Bill Text | SB299 Alabama 2026 Session - Introduced |
| Bill Text | SB299 Alabama 2026 Session - Engrossed |
| Bill Amendments | Senate Finance and Taxation Education AMD/SUB |
| Bill Amendments | Senate Adopt |
| Bill Amendments | House Ways and Means Education AMD/SUB |
| Bill Amendments | Senate Conference Committee on SB299 AMD/SUB |
| Fiscal Note | Fiscal Note - As Introduced |
| Fiscal Note | Fiscal Note - As Passed First Chamber Committee |
| Fiscal Note | Fiscal Note - As Passed First Chamber |
| Fiscal Note | Fiscal Note - As Passed Second Chamber Committee |
Source: Alabama Legislature