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AlabamaHB5172026 Regular SessionHouse

Talent Readiness and Industry Needs (TRAIN) Act, qualified employees authorized to teach a career and technical education program, tax credits provided to employers that loan qualified employees, workforce teaching certificate established

Sponsored By: James Lomax (Republican)

Enacted

Education; Taxation & Revenue

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Bill Overview

Analyzed Economic Effects

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

Workers can teach while keeping employer pay

Beginning October 1, 2026, Alabama's Education Department can issue temporary workforce teaching certificates to qualified private-sector employees. These certificates allow teaching in designated career and technical education programs while employers continue full salary and benefits. Employees need a bachelor's degree or an accepted alternative, plus three years of relevant job experience or an appropriate industry credential. They also need positive performance reviews, background clearance, and passing results on the department's online training before teaching. Public employees and loaned public employees do not qualify. Assignments require weekly in-person attendance and at least 300 direct teaching hours per academic year, unless the department sets another minimum. Certificate holders can teach classes and, with school approval, enter grades, keep records, and perform other instructor duties. The department sets certificate terms and renewal rules and can end a certificate for cause; schools can end agreements for certificate loss, agreement violations, or poor performance. Certificate holders have personal liability protection for assigned teaching or supervisory work, except for willful, wanton, or intentional misconduct. The law also shields the Education Department and eligible schools from liability for the employee's acts.

Employer teaching credits come with limits

Beginning January 1, 2027, eligible Alabama employers can claim TRAIN tax credits for employee teaching or qualifying donations. Teaching credits equal salary paid for time directly spent teaching an approved career and technical education program. Donations must support designated programs or instructor pay at eligible schools or qualifying nonprofit workforce foundations; the donation-credit rate is not specified. Donation credits also require instructors to meet teaching-hour minimums set by the partnering school. Credits offset Alabama income tax or the state portion of the financial institution excise tax. Each taxpayer has a $250,000 calendar-year reservation and claim limit, and credits cannot reduce annual tax liability by more than 50%. All credits share a $10 million annual statewide cap, including a $4 million calendar-year donation cap. Unused credits carry forward for up to five years, but credited salary payments or donations cannot also be deducted. Employers must be registered in Alabama, be in good standing with Revenue, and obtain a credit reservation certificate. For teaching assignments, employers must keep paying full salary and benefits and sign a written agreement with the school. Agreements specify the program, duration, hours, screening, attendance checks, inspection rights, possible credit recovery, insurance, and liability terms. Schools provide classroom space and materials unless the agreement says otherwise. Eligible schools include public two-year colleges, local education agencies, and public high schools. The Alabama Workforce Board's Executive Committee identifies high-demand sectors and designated programs for grade 9 and above by March 31 for the next academic year. Incomplete assignments produce prorated credits; Revenue can deny the full year's credit when a school ends an agreement. Credits cannot be transferred, except for allocation from a parent or holding company to a subsidiary on a consolidated Alabama return. Revenue reports participation, credit use, geographic distribution, and outcomes annually by the Legislature's third regular-session day. An effectiveness evaluation is due July 1, 2031. Agreements must be approved by December 31, 2031, unless lawmakers extend the program; earlier awards retain their original terms.

Sponsors & Cosponsors

Sponsor

  • James Lomax

    Republican • House

Cosponsors

  • Andy Whitt

    Republican • House

  • Danny Crawford

    Republican • House

  • Marcus Paramore

    Republican • House

  • Norman Crow

    Republican • House

  • Phillip Rigsby

    Republican • House

  • Reed Ingram

    Republican • House

  • Rex Reynolds

    Republican • House

  • Susan DuBose

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 666 • No: 0

House vote • 4/9/2026

Lomax motion to Concur In and Adopt Senate Amendment - Adopted Roll Call 1343

Yes: 105 • No: 0

Senate vote • 4/8/2026

Elliott motion to Adopt - Adopted Roll Call 1255

Yes: 32 • No: 0

Senate vote • 4/8/2026

Elliott motion to Adopt - Adopted Roll Call 1254

Yes: 32 • No: 0

Senate vote • 4/8/2026

Elliott motion to Adopt - Adopted Roll Call 1253

Yes: 32 • No: 0

Senate vote • 4/8/2026

Third Reading in Second House

Yes: 32 • No: 0

Senate vote • 4/8/2026

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1256

Yes: 33 • No: 0

House vote • 3/5/2026

Motion to Adopt - Adopted Roll Call 745

Yes: 97 • No: 0 • Other: 5

House vote • 3/5/2026

Third Reading in House of Origin

Yes: 96 • No: 0 • Other: 9

House vote • 3/5/2026

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 747

Yes: 104 • No: 0 • Other: 1

House vote • 3/5/2026

Motion to Adopt - Adopted Roll Call 746

Yes: 103 • No: 0 • Other: 2

Actions Timeline

  1. Enacted

    4/17/2026House

  2. Lomax motion to Concur In and Adopt Senate Amendment - Adopted Roll Call 1343

    4/9/2026House

  3. Ready to Enroll

    4/9/2026House

  4. Enrolled

    4/9/2026House

  5. Signature Requested

    4/9/2026Senate

  6. Delivered to Governor

    4/9/2026House

  7. Third Reading in Second House

    4/8/2026Senate

  8. Finance and Taxation Education 2nd Amendment Offered

    4/8/2026Senate

  9. Finance and Taxation Education 1st Amendment Offered

    4/8/2026Senate

  10. Elliott motion to Adopt - Adopted Roll Call 1253

    4/8/2026Senate

  11. Elliott motion to Adopt - Adopted Roll Call 1254

    4/8/2026Senate

  12. Elliott 1st Amendment Offered

    4/8/2026Senate

  13. Elliott motion to Adopt - Adopted Roll Call 1255

    4/8/2026Senate

  14. Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1256

    4/8/2026Senate

  15. Finance and Taxation Education 1st Amendment

    4/1/2026Senate

  16. Finance and Taxation Education 2nd Amendment

    4/1/2026Senate

  17. Reported Out of Committee Second House

    4/1/2026Senate

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

    4/1/2026Senate

  19. Third Reading in House of Origin

    3/5/2026House

  20. Ways and Means Education 1st Substitute Offered

    3/5/2026House

  21. Motion to Adopt - Adopted Roll Call 745

    3/5/2026House

  22. Lomax 1st Amendment Offered

    3/5/2026House

  23. Motion to Adopt - Adopted Roll Call 746

    3/5/2026House

  24. Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 747

    3/5/2026House

  25. Engrossed

    3/5/2026House

Bill Text

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