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SB91 Alabama 2024 Session

Updated Feb 23, 2026

Summary

Session
Regular Session 2024
Title
Motor vehicles; additional license tax and registration fee; distribution of proceeds to the Alabama Public Transportation Trust Fund
Summary

SB91 would add new license taxes and registration fees for motor vehicles, especially electric vehicles, and direct the money to public transportation and road infrastructure in Alabama.

What This Bill Does

It creates annual BEV and PHEV fees of $200 and $100 respectively, on top of existing vehicle fees, with these BEV/PHEV fees increasing by $3 every four years starting July 1, 2023 and allowed to be reduced by future federal surcharges but not below $150 for BEV or $75 for PHEV. Starting October 1, 2024, an additional $5 annual fee is charged, with all proceeds directed to the Alabama Public Transportation Trust Fund to expand public transportation options. The bill also establishes the Electric Transportation Infrastructure Grant Program within the Department of Transportation to fund EV charging infrastructure, and outlines how the fee proceeds are distributed among the state, counties, municipalities, and the Rebuild Alabama Fund for road projects, with a threshold change once BEV/PHEV registrations reach 4% of total vehicle registrations.

Who It Affects
  • Private vehicle owners, including BEV and PHEV owners, who will pay higher annual license taxes and registration fees due to the new BEV/PHEV charges and the additional $5 public transportation fee.
  • State and local governments (state agencies, counties, and municipalities) as well as the Department of Transportation and related agencies that will receive and manage the new funds for transportation projects, EV charging infrastructure, and public transit.
Key Provisions
  • Imposes BEV and PHEV annual license taxes/registration fees of $200 and $100 respectively, on top of existing base vehicle fees; these BEV/PHEV fees escalate by $3 every four years beginning July 1, 2023 and may be reduced by future federal surcharges but not below $150 (BEV) and $75 (PHEV); adds a separate $5 annual fee starting October 1, 2024.
  • Specifies how the proceeds are distributed: the first $150 of BEV and the first $75 of PHEV go to state, counties, and municipalities while the remainder goes to the Rebuild Alabama Fund for roads; after BEV/PHEV registrations reach 4% of total registrations, the BEV/PHEV fees are reduced to $150/$75 and all receipts go to the Rebuild Alabama Fund for road projects, with the Electric Transportation Infrastructure Grant Program in the DOT funding EV charging infrastructure.
AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects
Taxation & Revenue

Bill Actions

S

Pending Senate Finance and Taxation General Fund

S

Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund

Calendar

Hearing

Senate Finance and Taxation General Fund (Senate) Hearing

Finance and Taxation at 11:00:00

Bill Text

Documents

Source: Alabama Legislature