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Senate Bill 291 Alabama 2026 Session

Updated Feb 10, 2026

Summary

Session
2026 Regular Session
Title
Tax incentives; reimbursement for violation of labor and trafficking laws provided for
Description

Under existing law, an entity is not disqualified from receiving tax incentives under the Alabama Jobs Act if it violates human trafficking or child labor laws.

This bill would prevent entities who violate human trafficking or child labor laws from receiving economic tax incentives under the Alabama Jobs Act.

This bill would require an entity that engages in any act or practice that violates human trafficking or federal child labor laws to reimburse the state and local government the cost of any economic development tax incentives received by the corporation or legal entity.

This bill would also make nonsubstantive, technical revisions to update the existing code language to current style.

Subjects
Economic Development

Bill Actions

S

Pending Senate Finance and Taxation General Fund

S

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

Bill Text

Documents

Source: Alabama Legislature