# Alabama HB407: Local redevelopment authorities, transient occupancy taxes use as payment in lieu of tax authorized, reporting

Alabama HB407, Local redevelopment authorities, transient occupancy taxes use as payment in lieu of tax authorized, reporting, is a 2025 Regular Session House bill sponsored by Reed Ingram (Republican); status enacted, last action 2025-05-14 (Enacted) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/AL-HB407-2025rs
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB407
- State: Alabama
- Session: 2025 Regular Session
- Title: Local redevelopment authorities, transient occupancy taxes use as payment in lieu of tax authorized, reporting
- Status: enacted
- Chamber: House
- Introduced: 2025-03-06
- Last action: 2025-05-14, Enacted
- Sponsor: Reed Ingram (Republican)
- Cosponsors: 0
- Subjects: Economic Development
- Touches household money: no
- Roll calls: 3 (238 yes, 1 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Redevelopment users can face tax-like payments: cost, low. 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 co…

## Sponsors and cosponsors

- Sponsor: Reed Ingram (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 940 | pass | 33 | 0 |   |
| 2025-04-08 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 674 | pass | 103 | 0 |   |
| 2025-04-08 | House | Third Reading in House of Origin | pass | 102 | 1 |   |

## Actions (16)

- 2025-05-14: Enacted (House)
- 2025-05-06: Motion to Read a Third Time and Pass - Adopted Roll Call 940 (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)
- 2025-04-15: Reported Out of Committee Second House (Senate)
- 2025-04-15: Read for the Second Time and placed on the Calendar (Senate)
- 2025-04-09: Read for the first time and referred to the Senate Committee on County and Municipal Government (Senate)
- 2025-04-09: Pending Committee Action in Second House (Senate)
- 2025-04-08: Third Reading in House of Origin (House)
- 2025-04-08: Motion to Read a Third Time and Pass - Adopted Roll Call 674 (House)
- 2025-03-19: Reported Out of Committee House of Origin (House)
- 2025-03-19: Read for the Second Time and placed on the Calendar (House)
- 2025-03-06: Read for the first time and referred to the House Committee on County and Municipal Government (House)
- 2025-03-06: Pending Committee Action in House of Origin (House)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB407-int.pdf)
- Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB407-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/HB407-int.pdf)
- [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB407-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-HB407-2025rs (as of 2026-10-19).