Senate Bill 281 Alabama 2026 Session

Summary

Primary Sponsor

Linda Coleman-MadisonSenator

Democrat

Session

2026 Regular Session

Title

Jefferson County, provide funding for maintenance and operation of City Walk Birmingham

Summary

SB281 would create a dedicated annual funding stream of $2 million from gas tax revenues to support City Walk Birmingham’s maintenance, operations, and programming, with shares split between Jefferson County and its municipalities.

What This Bill Does

Each year, $2,000,000 in gas tax revenues would be dedicated to City Walk Birmingham for maintenance, improvements, programming, and related public purposes. Jefferson County would receive $1,600,000, and the municipalities within the county would collectively receive $400,000, allocated to each municipality based on its share of gas tax revenues in the most recently completed fiscal year. The funds would be deposited into a dedicated account and administered by the City of Birmingham in coordination with Jefferson County to ensure expenditures are for public purposes. Jefferson County would be authorized to withhold or collect the municipalities’ required contributions from future gas tax distributions, and an annual calculation and certification process would determine each municipality’s share.

Who It Affects

• Jefferson County government: gains authority to allocate and administer the funding, including the ability to withhold municipal contributions from gas tax distributions.
• Municipalities within Jefferson County: must contribute a proportional share of the $400,000 annual amount based on their gas tax receipts and will have their shares collected by the county.

Key Provisions

• Annual allocation of $2,000,000 from gas tax revenues distributed to Jefferson County and its municipalities for City Walk Birmingham.
• Allocation split: $1,600,000 to Jefferson County and $400,000 to the municipalities collectively, to be used for City Walk Birmingham.
• Municipal allocations are calculated based on each municipality’s share of total state gas tax revenues received within Jefferson County for the most recently completed fiscal year.
• A municipality’s share equals its municipal gas tax revenue divided by total municipal gas tax revenue in Jefferson County, multiplied by $400,000.
• Funds are deposited into a dedicated account and administered by the City of Birmingham in coordination with Jefferson County to ensure expenditures are for public purposes.
• Jefferson County may withhold or collect the required municipal contributions from future gas tax distributions; the county must certify annually the amounts for each municipality.
• Effective date: October 1, 2026.
• Definitions: City Walk Birmingham is the public and civic space beneath and adjacent to Interstate 20/59 within Birmingham city limits; Gas Tax Revenues are funds distributed to the county and municipalities under state motor fuel tax laws.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Jefferson County