Hearing
House Economic Development and Tourism Hearing
Room 123 at 15:00:00
SB265 Alabama 2026 Session
Updated Apr 10, 2026
High Interest
Summary
- Primary Sponsor
Andrew JonesSenatorRepublican- 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
Carried Over to the Call of the Chair
H
Economic Development and Tourism Engrossed Substitute Offered SLUET57-1
H
Read for the Second Time and placed on the Calendar
H
Reported Out of Committee Second House from House Economic Development and Tourism SLUET57-1
H
Pending House Economic Development and Tourism
H
Read for the first time and referred to the House Committee on Economic Development and Tourism
S
Engrossed
S
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 851
S
Livingston motion to Adopt - Lost Roll Call 850 DGEPSTN-1
S
Livingston 1st Amendment Offered DGEPSTN-1
S
Givhan motion to Adopt - Adopted Roll Call 849 NRPWS88-1
S
Givhan 1st Amendment Offered NRPWS88-1
S
Jones motion to Adopt - Adopted Roll Call 848 QNGMY41-1
S
Jones 1st Substitute Offered QNGMY41-1
S
Jones motion to Table - Adopted Voice Vote DG393HT-1
S
Fiscal Responsibility and Economic Development 1st Amendment Offered DG393HT-1
S
Third Reading in House of Origin
S
Read for the Second Time and placed on the Calendar
S
Reported Out of Committee House of Origin
S
Fiscal Responsibility and Economic Development 1st Amendment DG393HT-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
Calendar
Hearing
House Economic Development and Tourism Hearing
Room 123 at 12:30:00
Hearing
Senate Fiscal Responsibility and Economic Development Hearing
Finance and Taxation at 15:00:00
Bill Text
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Related News
Votes
Motion to Read a Third Time and Pass as Amended - Roll Call 851
Yes
30
Absent
5
Livingston motion to Adopt - Roll Call 850 DGEPSTN-1
Yes
4
No
24
Absent
7
Givhan motion to Adopt - Roll Call 849 NRPWS88-1
Yes
32
Absent
3
Jones motion to Adopt - Roll Call 848 QNGMY41-1
Yes
32
Absent
3
Third Reading in House of Origin
Yes
32
Absent
3
SBIR: Passed by House of Origin
Yes
32
Absent
3
Documents
Bill Text (Engrossed)
SB265 Alabama 2026 Session - Engrossed
Bill Text (Introduced)
SB265 Alabama 2026 Session - Introduced
Amendment
Senate Fiscal Responsibility and Economic Development Fiscal Responsibility and Economic Development 1st Amendment
Amendment
Senate Livingston motion to Adopt - Lost Roll Call 850
Amendment
Senate Givhan motion to Adopt - Adopted Roll Call 849
Amendment
Senate Jones motion to Adopt - Adopted Roll Call 848
Amendment
House Economic Development and Tourism Reported Out of Committee Second House
Fiscal Note
Fiscal Note - Introduced
Fiscal Note
Fiscal Note - Reported by First Chamber Committee
Fiscal Note
Fiscal Note - Passed First Chamber
Fiscal Note
Fiscal Note - Reported by Second Chamber Committee
Source: Alabama Legislature