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HB190 Alabama 2026 Session

Updated Apr 6, 2026
Notable

Summary

Session
2026 Regular Session
Title
Railroad Modernization Act of 2019, to increase the cap on income tax credits and extend the sunset date for five years through tax year 2032
Description

Under existing law, there exists the Railroad Modernization Act of 2019, which allows a tax credit against the state income tax of an eligible taxpayer's qualified railroad reconstruction or replacement expenditures within the state that is owned or leased by the eligible taxpayer.

This bill would amend the Railroad Modernization Act of 2019 to increase the per mile credit amount; to increase the annual cap on income tax credits; and to extend the sunset date.

Subjects
Taxation & Revenue

Bill Actions

S

Pending Senate Finance and Taxation Education

S

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

H

Engrossed

H

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 398

H

Motion to Adopt - Adopted Roll Call 397 6YEMF31-1

H

Ways and Means Education Engrossed Substitute Offered 6YEMF31-1

H

Third Reading in House of Origin

H

Read for the Second Time and placed on the Calendar

H

Reported Out of Committee House of Origin from House Ways and Means Education 6YEMF31-1

H

Pending House Ways and Means Education

H

Read for the first time and referred to the House Committee on Ways and Means Education

Calendar

Hearing

House Ways and Means Education Hearing

Room 200 at 09:00:00

Bill Text

Votes

Motion to Read a Third Time and Pass as Amended - Roll Call 398

February 12, 2026 House Passed
Yes 102
Abstained 2

Third Reading in House of Origin

February 12, 2026 House Passed
Yes 102
Abstained 1
Absent 1

HBIR: Passed by House of Origin

February 12, 2026 House Passed
Yes 102
Abstained 1
Absent 1

Documents

Source: Alabama Legislature