# Alabama HB359: Amend the Sweet Home Alabama Tourism Investment Act; increase supplemental tax rebate; require certification of project costs Alabama HB359, Amend the Sweet Home Alabama Tourism Investment Act; increase supplemental tax rebate; require certification of project costs, is a 2026 Regular Session House bill sponsored by Andy Whitt (Republican); status enacted, last action 2026-03-05 (Enacted) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/AL-HB359-2026rs - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama HB359 - State: Alabama - Session: 2026 Regular Session - Title: Amend the Sweet Home Alabama Tourism Investment Act; increase supplemental tax rebate; require certification of project costs - Status: enacted - Chamber: House - Introduced: 2026-01-29 - Last action: 2026-03-05, Enacted - Sponsor: Andy Whitt (Republican) - Cosponsors: 0 - Subjects: Economic Development - Touches household money: no - Roll calls: 4 (262 yes, 9 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Larger rebates for major tourism projects: benefit, low. 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 design… - More tourism businesses qualify for rebates: benefit, low. 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 $3… - Tourism companies face stricter project checks: cost, low. 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 certifie… ## Sponsors and cosponsors - Sponsor: Andy Whitt (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-26 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 659 | pass | 33 | 0 | | | 2026-02-26 | Senate | Third Reading in Second House | pass | 33 | 0 | | | 2026-02-10 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 335 | pass | 99 | 5 | | | 2026-02-10 | House | Third Reading in House of Origin | pass | 97 | 4 | | ## Actions (17) - 2026-03-05: Enacted (House) - 2026-02-26: Third Reading in Second House (Senate) - 2026-02-26: Motion to Read a Third Time and Pass - Adopted Roll Call 659 (Senate) - 2026-02-26: Ready to Enroll (House) - 2026-02-26: Enrolled (House) - 2026-02-26: Signature Requested (Senate) - 2026-02-26: Delivered to Governor (House) - 2026-02-25: Reported Out of Committee Second House (Senate) - 2026-02-25: Read for the Second Time and placed on the Calendar (Senate) - 2026-02-10: Third Reading in House of Origin (House) - 2026-02-10: Motion to Read a Third Time and Pass - Adopted Roll Call 335 (House) - 2026-02-10: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate) - 2026-02-10: Pending Committee Action in Second House (Senate) - 2026-02-05: Read for the Second Time and placed on the Calendar (House) - 2026-02-04: Reported Out of Committee House of Origin (House) - 2026-01-29: Read for the first time and referred to the House Committee on Economic Development and Tourism (House) - 2026-01-29: Pending Committee Action in House of Origin (House) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB359-int.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB359-enr.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/HB359-int.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB359-enr.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) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AL-HB359-2026rs (as of 2026-10-19).