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AlabamaHB3592026 Regular SessionHouse

Amend the Sweet Home Alabama Tourism Investment Act; increase supplemental tax rebate; require certification of project costs

Sponsored By: Andy Whitt (Republican)

Enacted

Economic Development

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 1 costs, 0 mixed.

Larger rebates for major tourism projects

The Alabama Tourism Advisory Board can award a supplemental rebate designation to one project per calendar year. The project must have at least $75 million in capital investment. The Board can designate an extra one-time $2.5 million in rebates outside the program’s $10 million annual cap. A designated company can claim up to $7.5 million total and $1.5 million annually, outside the standard rebate caps. These rebates go to qualifying companies, not directly to households.

More tourism businesses qualify for rebates

Tourism attractions can qualify for tax rebates outside entertainment districts with at least $35 million in private investment. They must open to the public at least five days weekly, serve food and drinks, and offer live entertainment three nights weekly. Resorts can also qualify with at least $35 million in investment. They must include a hotel with at least 200 guest rooms, 200 vacation-rental units, or both. Resorts must also offer guest amenities, such as restaurants, golf courses, spas, or entertainment.

Tourism companies face stricter project checks

Approved tourism companies must finish projects within three years after their incentive agreement, unless the Alabama Tourism Advisory Board grants an extension. Completion means the project is in service and earning revenue. Within three months afterward, companies must file actual costs certified by an independent certified public accountant acceptable to the Board. Only genuine, necessary project costs paid at arm’s length to independent, unrelated vendors and treated as capital expenses under federal tax law count toward investment thresholds. Developer and related-party payments do not count, including developer, consulting, and management fees, internal labor, overhead, and reimbursed salaries.

Sponsors & Cosponsors

Sponsor

  • Andy Whitt

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 262 • No: 9

Senate vote • 2/26/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 659

Yes: 33 • No: 0

Senate vote • 2/26/2026

Third Reading in Second House

Yes: 33 • No: 0

House vote • 2/10/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 335

Yes: 99 • No: 5

House vote • 2/10/2026

Third Reading in House of Origin

Yes: 97 • No: 4

Actions Timeline

  1. Enacted

    3/5/2026House

  2. Third Reading in Second House

    2/26/2026Senate

  3. Motion to Read a Third Time and Pass - Adopted Roll Call 659

    2/26/2026Senate

  4. Ready to Enroll

    2/26/2026House

  5. Enrolled

    2/26/2026House

  6. Signature Requested

    2/26/2026Senate

  7. Delivered to Governor

    2/26/2026House

  8. Reported Out of Committee Second House

    2/25/2026Senate

  9. Read for the Second Time and placed on the Calendar

    2/25/2026Senate

  10. Third Reading in House of Origin

    2/10/2026House

  11. Motion to Read a Third Time and Pass - Adopted Roll Call 335

    2/10/2026House

  12. Read for the first time and referred to the Senate Committee on Finance and Taxation Education

    2/10/2026Senate

  13. Pending Committee Action in Second House

    2/10/2026Senate

  14. Read for the Second Time and placed on the Calendar

    2/5/2026House

  15. Reported Out of Committee House of Origin

    2/4/2026House

  16. Read for the first time and referred to the House Committee on Economic Development and Tourism

    1/29/2026House

  17. Pending Committee Action in House of Origin

    1/29/2026House

Bill Text

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