Hearing
Senate Fiscal Responsibility and Economic Development Hearing
Finance and Taxation at 13:45:00
HB399 Alabama 2026 Session
Updated Apr 17, 2026
Notable
Summary
- Primary Sponsor
Leigh HulseyRepresentativeRepublican- Session
- 2026 Regular Session
- Title
- Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended
- Description
Under the Tax Incentive Reform Act, abatements of noneducational ad valorem taxes, construction related transaction taxes, and certain recording taxes are authorized for industrial development purposes, including for the development of data processing centers.
This bill would limit the maximum exemption period for abatements available for data processing centers to 20 years beginning January 1, 2027, would require data processing centers to pay state sales and use taxes on purchases made by certain large data processing centers beginning January 1, 2027, and provide for the distribution of proceeds from the taxes, and would extend the sunset date for data processing center abatements.
- Subjects
- Taxation & Revenue
Bill Actions
H
Enacted
H
Enacted
H
Delivered to Governor
S
Signature Requested
S
Signature Requested
S
Signature Requested
H
Enrolled
H
Ready to Enroll
H
Ready to Enroll
H
Hulsey Motion to Concur In and Adopt Senate Amendment - Adopted Roll Call 1357
S
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1315
S
Jones motion to Adopt - Adopted Roll Call 1314 84X6K2F-1
S
Jones 1st Amendment Offered 84X6K2F-1
S
Jones motion to Table - Adopted Voice Vote W18Z8EE-1
S
Fiscal Responsibility and Economic Development 1st Amendment Offered W18Z8EE-1
S
Read for the Second Time and placed on the Calendar
S
Reported Out of Committee Second House
S
Fiscal Responsibility and Economic Development 1st Amendment W18Z8EE-1
S
Pending Senate Fiscal Responsibility and Economic Development
S
Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development
H
Engrossed
H
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 832
H
Motion to Adopt - Adopted Roll Call 831 TBT3459-1
H
Hulsey 1st Amendment Offered TBT3459-1
H
Motion to Adopt - Adopted Roll Call 830 I3SA7ZZ-1
H
Transportation, Utilities and Infrastructure Engrossed Substitute Offered I3SA7ZZ-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 Transportation, Utilities and Infrastructure I3SA7ZZ-1
H
Pending House Transportation, Utilities and Infrastructure
H
Read for the first time and referred to the House Committee on Transportation, Utilities and Infrastructure
Calendar
Hearing
House Transportation, Utilities and Infrastructure Hearing
Room 617 at 11:00:00
Bill Text
Votes
Motion to Read a Third Time and Pass as Amended - Roll Call 832
Yes
103
Abstained
1
Absent
1
Motion to Adopt - Roll Call 831 TBT3459-1
Yes
104
Absent
1
Motion to Adopt - Roll Call 830 I3SA7ZZ-1
Yes
102
Absent
3
Third Reading in House of Origin
Yes
102
Absent
3
HBIR: Passed by House of Origin
Yes
102
Absent
3
Hulsey Motion to Concur In and Adopt Senate Amendment - Roll Call 1357
Yes
102
Absent
3
Motion to Read a Third Time and Pass as Amended - Roll Call 1315
Yes
32
Absent
3
Jones motion to Adopt - Roll Call 1314 84X6K2F-1
Yes
31
Absent
4
Documents
Bill Text (Enrolled)
HB399 Alabama 2026 Session - Enrolled
Bill Text (Engrossed)
HB399 Alabama 2026 Session - Engrossed
Bill Text (Introduced)
HB399 Alabama 2026 Session - Introduced
Amendment
House Transportation, Utilities and Infrastructure Reported Out of Committee House of Origin
Amendment
House Motion to Adopt - Adopted Roll Call 831
Amendment
Senate Fiscal Responsibility and Economic Development Fiscal Responsibility and Economic Development 1st Amendment
Amendment
Senate Jones motion to Adopt - Adopted Roll Call 1314
Fiscal Note
Fiscal Note - Introduced
Fiscal Note
Fiscal Note - Reported by First Chamber Committee
Fiscal Note
Fiscal Note - Reported by Second Chamber Committee
Fiscal Note
Fiscal Note - Passed First Chamber
Source: Alabama Legislature