# Alabama HB28: Taxation; to establish an income tax credit for oyster shell recycling

Alabama HB28, Taxation; to establish an income tax credit for oyster shell recycling, is a 2026 Regular Session House bill sponsored by Chip Brown (Republican); status failed, last action 2026-04-07 (Read for the Second Time and placed on the Calendar); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AL-HB28-2026rs
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB28
- State: Alabama
- Session: 2026 Regular Session
- Title: Taxation; to establish an income tax credit for oyster shell recycling
- Status: failed
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-04-07, Read for the Second Time and placed on the Calendar
- Sponsor: Chip Brown (Republican)
- Cosponsors: 0
- Subjects: Taxation & Revenue
- Touches household money: yes
- Roll calls: 3 (302 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Chip Brown (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-20 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 48 | pass | 101 | 0 | 1 |
| 2026-01-20 | House | Third Reading in House of Origin | pass | 100 | 0 | 2 |
| 2026-01-20 | House | Motion to Adopt - Adopted Roll Call 47 | pass | 101 | 0 | 1 |

## Actions (14)

- 2026-04-07: Reported Out of Committee Second House (Senate)
- 2026-04-07: Read for the Second Time and placed on the Calendar (Senate)
- 2026-01-20: Third Reading in House of Origin (House)
- 2026-01-20: Ways and Means Education Engrossed Substitute Offered (House)
- 2026-01-20: Motion to Adopt - Adopted Roll Call 47 (House)
- 2026-01-20: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 48 (House)
- 2026-01-20: Engrossed (House)
- 2026-01-20: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate)
- 2026-01-20: Pending Committee Action in Second House (Senate)
- 2026-01-14: Reported Out Committee House of Origin- Committee Amendment (House)
- 2026-01-14: Reported Out of Committee House of Origin (House)
- 2026-01-14: Read for the Second Time and placed on the Calendar (House)
- 2026-01-13: Read for the first time and referred to the House Committee on Ways and Means Education (House)
- 2026-01-13: Pending Committee Action in House of Origin (House)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB28-int.pdf)
- Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB28-eng.pdf)

## Related bills

- HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted)
- SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted)
- SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted)
- HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted)
- SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted)
- SB190: Sales Tax; to exempt Precision Ocular (enacted)

## Sources
- [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB28-int.pdf)
- [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB28-eng.pdf)

## Related
- [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs)
- [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs)
- [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs)
- [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs)
- [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs)
- [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs)
- [Alabama bills](https://policyrisk.com/states/alabama/bills)
- [Alabama state hub](https://policyrisk.com/states/alabama)
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Source: PRIA, https://policyrisk.com/state-bill/AL-HB28-2026rs (as of 2026-10-19).