SB 130

Crimes and offenses; assault of public officials established

Driver licenses; certain classes of driver licenses invalidated

Vessels; Alabama State Law Enforcement Agency; adoption of anchoring and rafting rules authorized, boating violation established

Baldwin County; removing certain requirements for rescue squads to receive tobacco tax proceeds distribution

Alabama Behavior Analyst Licensing Board, continued under Sunset Law as Behavior Analyst Advisory Board under Department of Mental Health

Sunset law; Alabama Massage Therapy Licensing Board continued with modification until October 1, 2027, when renamed Alabama Massage Advisory Council under the regulatory authority of the Alabama Department of Public Health

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.