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AlabamaHB4072025 Regular SessionHouse

Local redevelopment authorities, transient occupancy taxes use as payment in lieu of tax authorized, reporting

Sponsored By: Reed Ingram (Republican)

Enacted

Economic Development

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Bill Overview

Analyzed Economic Effects

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

Redevelopment users can face tax-like payments

Beginning October 1, 2025, Alabama local redevelopment authorities can require private project users to make payments in place of taxes. Projects must be wholly within the authority’s redevelopment area. Payments can go to the authority, a cooperative district it belongs to, a municipality, or a county. Authorities can make payment agreements and enforce collection using tax assessor or collector powers, with rules paralleling lodging, property, sales, and use taxes. Authorities or their cooperative districts can use tax, fee, charge, or payment proceeds for projects and other allowed purposes. Authorities must report these payments annually to the Alabama Department of Revenue, which publishes a yearly summary online and can issue rules. The law sets no payment amount, so affected users’ costs depend on what the authority requires.

Sponsors & Cosponsors

Sponsor

  • Reed Ingram

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 238 • No: 1

Senate vote • 5/6/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 940

Yes: 33 • No: 0

House vote • 4/8/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 674

Yes: 103 • No: 0

House vote • 4/8/2025

Third Reading in House of Origin

Yes: 102 • No: 1

Actions Timeline

  1. Enacted

    5/14/2025House

  2. Motion to Read a Third Time and Pass - Adopted Roll Call 940

    5/6/2025Senate

  3. Ready to Enroll

    5/6/2025House

  4. Enrolled

    5/6/2025House

  5. Signature Requested

    5/6/2025Senate

  6. Delivered to Governor

    5/6/2025House

  7. Reported Out of Committee Second House

    4/15/2025Senate

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

    4/15/2025Senate

  9. Read for the first time and referred to the Senate Committee on County and Municipal Government

    4/9/2025Senate

  10. Pending Committee Action in Second House

    4/9/2025Senate

  11. Third Reading in House of Origin

    4/8/2025House

  12. Motion to Read a Third Time and Pass - Adopted Roll Call 674

    4/8/2025House

  13. Reported Out of Committee House of Origin

    3/19/2025House

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

    3/19/2025House

  15. Read for the first time and referred to the House Committee on County and Municipal Government

    3/6/2025House

  16. Pending Committee Action in House of Origin

    3/6/2025House

Bill Text

Related Bills

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