# Alabama HB379: Income tax, remote workers exempt under defined circumstances Alabama HB379, Income tax, remote workers exempt under defined circumstances, is a 2025 Regular Session House bill sponsored by Danny Garrett (Republican); status enacted, last action 2025-05-14 (Enacted); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/AL-HB379-2025rs - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama HB379 - State: Alabama - Session: 2025 Regular Session - Title: Income tax, remote workers exempt under defined circumstances - Status: enacted - Chamber: House - Introduced: 2025-03-04 - Last action: 2025-05-14, Enacted - Sponsor: Danny Garrett (Republican) - Cosponsors: 0 - Subjects: Taxation & Revenue - Touches household money: yes - Roll calls: 5 (444 yes, 0 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Alabama tax break for visiting workers: benefit, medium. For tax years beginning January 1, 2026, qualifying nonresidents owe no Alabama income tax on short-term work there. Workers must work in Alabama 30 days or fewer during the calendar year and also work in another state. Their home state must offer a similar exclusion or have no individual income ta… - Alabama tax relief for emergency workers: benefit, low. For tax years beginning January 1, 2026, qualifying temporary nonresident emergency workers' wages are exempt from Alabama state and local taxes. Their work must respond to a disaster or emergency declared by the President or Alabama's governor. Employers do not have to withhold or send in tax on t… - Employer penalty relief with tracking rules: mixed, low. For tax years beginning January 1, 2026, employers receive protection from withholding penalties and interest when using qualifying work-location information. Employers with qualifying time-and-attendance systems must use their data to assign wages among states for income tax. Those systems must re… ## Sponsors and cosponsors - Sponsor: Danny Garrett (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-06 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 966 | pass | 34 | 0 | | | 2025-04-24 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1010 | pass | 103 | 0 | | | 2025-04-24 | House | Motion to Adopt - Adopted Roll Call 1009 | pass | 103 | 0 | | | 2025-04-24 | House | Motion to Adopt - Adopted Roll Call 1008 | pass | 102 | 0 | | | 2025-04-24 | House | Third Reading in House of Origin | pass | 102 | 0 | | ## Actions (23) - 2025-05-14: Enacted (House) - 2025-05-06: Motion to Read a Third Time and Pass - Adopted Roll Call 966 (Senate) - 2025-05-06: Ready to Enroll (House) - 2025-05-06: Enrolled (House) - 2025-05-06: Signature Requested (Senate) - 2025-05-06: Delivered to Governor (House) - 2025-05-01: Read for the Second Time and placed on the Calendar (Senate) - 2025-04-30: Reported Out of Committee Second House (Senate) - 2025-04-24: Third Reading in House of Origin (House) - 2025-04-24: Ways and Means Education Engrossed Substitute Offered (House) - 2025-04-24: Motion to Adopt - Adopted Roll Call 1008 (House) - 2025-04-24: Garrett 1st Amendment Offered (House) - 2025-04-24: Motion to Adopt - Adopted Roll Call 1009 (House) - 2025-04-24: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1010 (House) - 2025-04-24: Engrossed (House) - 2025-04-24: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate) - 2025-04-24: Pending Committee Action in Second House (Senate) - 2025-04-17: Read for the Second Time and placed on the Calendar (House) - 2025-04-16: Ways and Means Education 1st Amendment (House) - 2025-04-16: Ways and Means Education 2nd Amendment (House) - 2025-04-16: Reported Out of Committee House of Origin (House) - 2025-03-04: Read for the first time and referred to the House Committee on Ways and Means Education (House) - 2025-03-04: Pending Committee Action in House of Origin (House) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB379-int.pdf) - Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB379-eng.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB379-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/HB379-int.pdf) - [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB379-eng.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB379-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-HB379-2025rs (as of 2026-10-16).