# Alabama HB372: Elmore County; to levy a county rental tax; provide distribution of proceeds from tax

Alabama HB372, Elmore County; to levy a county rental tax; provide distribution of proceeds from tax, is a 2025 Regular Session House bill sponsored by Reed Ingram (Republican); status enacted, last action 2025-05-22 (Enacted); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-HB372-2025rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB372
- State: Alabama
- Session: 2025 Regular Session
- Title: Elmore County; to levy a county rental tax; provide distribution of proceeds from tax
- Status: enacted
- Chamber: House
- Introduced: 2025-02-27
- Last action: 2025-05-22, Enacted
- Sponsor: Reed Ingram (Republican)
- Cosponsors: 2
- Subjects: Elmore County
- Touches household money: yes
- Roll calls: 5 (218 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Elmore rental taxes fund local projects: benefit, low. The law takes effect June 1, 2025, with rental-tax collections beginning September 1, 2025. Elmore County must deposit the proceeds into the Enhance Elmore Fund. The county commission must allocate 90% for infrastructure and 10% for economic development. The law does not state total funding or prov…
- New tax on Elmore County property rentals: cost, medium. Beginning September 1, 2025, Elmore County adds a tax on personal-property rentals covered by Alabama’s rental tax. This tax is in addition to other taxes, but excludes rentals of motor vehicles that require state registration. To calculate the rate, start with 9.5% and subtract the lower of the ge…

## Sponsors and cosponsors

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

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-07 | House | Ingram Concur In and Adopt - Adopted Roll Call 1240 | pass | 90 | 0 | 13 |
| 2025-05-07 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1036 | pass | 21 | 0 | 1 |
| 2025-05-07 | Senate | Barfoot motion to Adopt - Adopted Roll Call 1035 | pass | 22 | 0 |   |
| 2025-04-09 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 723 | pass | 20 | 0 | 78 |
| 2025-04-09 | House | Third Reading in House of Origin | pass | 65 | 0 | 31 |

## Actions (20)

- 2025-05-22: Enacted (House)
- 2025-05-14: Signature Requested (Senate)
- 2025-05-14: Delivered to Governor (House)
- 2025-05-07: Local Legislation 1st Amendment Offered (Senate)
- 2025-05-07: Barfoot motion to Adopt - Adopted Roll Call 1035 (Senate)
- 2025-05-07: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1036 (Senate)
- 2025-05-07: Ingram Concur In and Adopt - Adopted Roll Call 1240 (House)
- 2025-05-07: Ready to Enroll (House)
- 2025-05-07: Enrolled (House)
- 2025-04-15: Local Legislation 1st Amendment (Senate)
- 2025-04-15: Reported Out of Committee Second House (Senate)
- 2025-04-15: Read for the Second Time and placed on the Calendar (Senate)
- 2025-04-10: Read for the first time and referred to the Senate Committee on Local Legislation (Senate)
- 2025-04-10: Pending Committee Action in Second House (Senate)
- 2025-04-09: Third Reading in House of Origin (House)
- 2025-04-09: Motion to Read a Third Time and Pass - Adopted Roll Call 723 (House)
- 2025-04-08: Reported Out of Committee House of Origin (House)
- 2025-04-08: 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/HB372-int.pdf)
- Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB372-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/HB372-int.pdf)
- [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB372-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)
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Source: PRIA, https://policyrisk.com/state-bill/AL-HB372-2025rs (as of 2026-10-16).
