HB 87

Department of Workforce; certain child labor law fees, boiler and pressure vessel exceptions and fees, and elevator safety standards, provided for; license renewal period extended; alterations to conveyances prohibited

Crimes and offenses; crime of reckless endangerment expanded, criminal penalties provided

Alabama Forestry Commission; benefits of State Forester revised, burn permits process revised, penalties revised

2nd Amendment Sales Tax Holiday created; to exempt certain items from sales tax during the last weekend of August

Solar energy; permit to operate solar energy projects required, decommissioning and restoration requirements established, operators required to establish bonds, restoration of abandoned sites provided, enforcement provided

Automatic renewal agreements; disclosures and notice required, prohibits obstruction or delay of cancelling agreements, authorizes Attorney General to enforce, penalties provided

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.