Hearing
House Ways and Means Education Hearing
Room 200 at 09:00:00
HB452 Alabama 2026 Session
Updated Apr 6, 2026
Notable
Summary
- Primary Sponsor
Chris PringleRepresentativeRepublican- Session
- 2026 Regular Session
- Title
- Income taxes, state income tax credit for qualified rehabilitation expenses of certified historic properties extended, annual credit amount increased
- Description
Under existing law, a state income tax credit is provided under certain conditions for qualified rehabilitation expenditures for the substantial rehabilitation of certified historic structures. The aggregate amount of all tax credits is limited for the tax years 2023 through 2027 and the program sunsets following tax year 2027.
This bill would extend the tax credits for qualified rehabilitation expenditures for substantial rehabilitation of certified historic structures through tax year 2032 and increase the annual limit on credits.
The bill would also provide certain definitions and increase the credit amount for properties located in rural communities.
The bill would also make nonsubstantive, technical revisions to update existing code language to current style.
- 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 757
H
Motion to Adopt - Adopted Roll Call 756 W1XMR9E-1
H
Pringle 1st Amendment Offered W1XMR9E-1
H
Motion to Adopt - Adopted Roll Call 755 JP1TEYF-1
H
Ways and Means Education Engrossed Substitute Offered JP1TEYF-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 JP1TEYF-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
Bill Text
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Votes
Motion to Read a Third Time and Pass as Amended - Roll Call 757
Yes
101
Abstained
4
Motion to Adopt - Roll Call 756 W1XMR9E-1
Yes
101
Abstained
4
Motion to Adopt - Roll Call 755 JP1TEYF-1
Yes
100
Abstained
4
Absent
1
Third Reading in House of Origin
Yes
101
Abstained
2
Absent
2
HBIR: Passed by House of Origin
Yes
101
Abstained
2
Absent
2
Documents
Bill Text (Engrossed)
HB452 Alabama 2026 Session - Engrossed
Bill Text (Introduced)
HB452 Alabama 2026 Session - Introduced
Amendment
House Ways and Means Education Reported Out of Committee House of Origin
Amendment
House Motion to Adopt - Adopted Roll Call 756
Fiscal Note
Fiscal Note - Introduced
Fiscal Note
Fiscal Note - Reported by First Chamber Committee
Source: Alabama Legislature