# Alabama HB369: Elmore County; creates the Enhance Elmore Fund; levies a county sales and use tax

Alabama HB369, Elmore County; creates the Enhance Elmore Fund; levies a county sales and use tax, is a 2025 Regular Session House bill sponsored by Troy Stubbs (Republican); status enacted, last action 2025-04-11 (Enacted); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-HB369-2025rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB369
- State: Alabama
- Session: 2025 Regular Session
- Title: Elmore County; creates the Enhance Elmore Fund; levies a county sales and use tax
- Status: enacted
- Chamber: House
- Introduced: 2025-02-27
- Last action: 2025-04-11, Enacted
- Sponsor: Troy Stubbs (Republican)
- Cosponsors: 2
- Subjects: Taxation & Revenue
- Touches household money: yes
- Roll calls: 4 (116 yes, 0 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Elmore tax money funds local projects: benefit, low. Effective June 1, 2025, the law creates the Enhance Elmore Fund in the county treasury. All proceeds from the new county sales and use tax go into this fund. The county commission must direct 90% to infrastructure and 10% to economic development. By January 31 each year, the commission must post a…
- New sales tax in Elmore County: cost, medium. Beginning September 1, 2025, Elmore County adds a sales and use tax covering the same people and transactions as Alabama’s general retail sales tax. In cities and their police jurisdictions, start with 9.5%. Subtract the state rate or 4%, whichever is lower; the general county rate or 1%, whichever…
- Elmore fire funding requires spending reports: mixed, low. By January 15 each year, the Elmore County Firefighter’s Association must report how it and fire departments spent fund money. The county commission may set reporting requirements by resolution. It may withhold allocations from a fire department that fails to report. Any withheld money must go to p…

## Sponsors and cosponsors

- Sponsor: Troy Stubbs (Republican), House
- Cosponsor: Jerry Starnes (Republican), House
- Cosponsor: Reed Ingram (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-01 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 453 | pass | 29 | 0 |   |
| 2025-04-01 | Senate | Third Reading in Second House | pass | 29 | 0 |   |
| 2025-03-18 | House | Third Reading in House of Origin | pass | 48 | 0 | 52 |
| 2025-03-18 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 401 | pass | 10 | 0 | 88 |

## Actions (17)

- 2025-04-11: Enacted (House)
- 2025-04-03: Signature Requested (Senate)
- 2025-04-03: Delivered to Governor (House)
- 2025-04-01: Third Reading in Second House (Senate)
- 2025-04-01: Motion to Read a Third Time and Pass - Adopted Roll Call 453 (Senate)
- 2025-04-01: Ready to Enroll (House)
- 2025-04-01: Enrolled (House)
- 2025-03-20: Reported Out of Committee Second House (Senate)
- 2025-03-20: Read for the Second Time and placed on the Calendar (Senate)
- 2025-03-19: Read for the first time and referred to the Senate Committee on Local Legislation (Senate)
- 2025-03-19: Pending Committee Action in Second House (Senate)
- 2025-03-18: Third Reading in House of Origin (House)
- 2025-03-18: Motion to Read a Third Time and Pass - Adopted Roll Call 401 (House)
- 2025-03-05: Reported Out of Committee House of Origin (House)
- 2025-03-05: Read for the Second Time and placed on the Calendar (House)
- 2025-02-27: Read for the first time and referred to the House Committee on Local Legislation (House)
- 2025-02-27: Pending Committee Action in House of Origin (House)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB369-int.pdf)
- Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB369-enr.pdf)

## Related bills

- HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions… (enacted)
- SB331: Barbour County, compensation of the judge of probate further provided for (enacted)
- SB102: Medicaid; providing presumptive eligibility to pregnant women (enacted)
- HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cannabinoid products by Alcoholic Beverage Control Board imposed (enacted)
- HB357: Tobacco products, heated tobacco product definition and tax provided for (enacted)
- HB349: Russell County; sheriff, salary further provided (enacted)

## Sources
- [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB369-int.pdf)
- [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB369-enr.pdf)

## Related
- [HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE…](https://policyrisk.com/state-bill/AL-HB52-2025rs)
- [SB331: Barbour County, compensation of the judge of probate further provided for](https://policyrisk.com/state-bill/AL-SB331-2025rs)
- [SB102: Medicaid; providing presumptive eligibility to pregnant women](https://policyrisk.com/state-bill/AL-SB102-2025rs)
- [HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cann…](https://policyrisk.com/state-bill/AL-HB445-2025rs)
- [HB357: Tobacco products, heated tobacco product definition and tax provided for](https://policyrisk.com/state-bill/AL-HB357-2025rs)
- [HB349: Russell County; sheriff, salary further provided](https://policyrisk.com/state-bill/AL-HB349-2025rs)
- [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-HB369-2025rs (as of 2026-10-16).
