HB 77

Legislature; Permanent Joint Legislative Advisory Commission on Alabama Boys and Men created, membership and duties provided, and sunset date provided

Retired state employees; certain supplemental work authorized

Fundamental rights of parents; provided for, constitutional amendment

Child abuse and neglect reports; definitions of abuse and neglect revised, rights of accused further provided for, unsubstantiated reports excluded from central registry, investigative hearing required in certain circumstances, use of reports limited

Child custody; rebuttable presumption of joint custody provided, definitions relating to joint custody further provided for, joint custody model parenting plan required in certain divorce cases, penalties for certain unsupported motions provided

Retirement Systems of Alabama, full retirement benefits for first responders permanently and totally disabled in the line of duty provided without regard to Tier or number of years of creditable service

State employees, cost-of-living increase for fiscal year beginning October 1, 2026

Supplemental appropriations from the Education Trust Fund for the fiscal year ending September 30, 2026

Education Trust Fund Advancement and Technology Fund, appropriations for the fiscal year ending September 30, 2026

FY27 2% Teacher Pay Raise and Retiree Longevity Bonus

Individual income taxes, to allow an exclusion from gross income for contributions to Trump Accounts and to make permanent the exclusion for amounts paid by an employer on any qualified education loan.

Income tax, to exempt certain income earned by members of the Alabama National Guard

Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property

Relating to sales tax on construction materials

An Act relating to optional municipal property tax exemptions for certain long-term rental units, certain mobile home parks, real property rented to low-income families, real property owned and occupied as a permanent place of abode, and real property owned by first-time homebuyers.

State management: funds; revenue sharing trust fund; create

Modifies provisions relating to tax credits

Relating to hotel occupancy tax.