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AlabamaHB5272026 Regular SessionHouseWALLET

Individual income taxes; deduction for qualified overtime income established.

Sponsored By: James Lomax (Republican)

Enacted

Taxation & Revenue

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Bill Overview

Analyzed Economic Effects

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

New overtime tax break for workers

Alabama workers can deduct up to $1,000 of qualified overtime pay per taxpayer each qualifying tax year. Overtime must qualify under federal tax law. Eligible tax years must begin on or after January 1, 2026, and end by December 31, 2028. You can claim the deduction whether or not you itemize; it lowers taxable income, not taxes by $1,000. The income tax provisions take effect October 1, 2026.

Two-month state food tax break for shoppers

From May 1 through June 30, 2026, Alabama suspends state sales and use taxes on covered food purchases. Local taxes and other tax components remain in place. Your savings depend on the covered food you buy.

Sponsors & Cosponsors

Sponsor

  • James Lomax

    Republican • House

Cosponsors

  • Andy Whitt

    Republican • House

  • Chad Robertson

    Republican • House

  • Chris Blackshear

    Republican • House

  • Danny Garrett

    Republican • House

  • Joe Lovvorn

    Republican • House

  • Leigh Hulsey

    Republican • House

  • Marcus Paramore

    Republican • House

  • Norman Crow

    Republican • House

  • Phillip Rigsby

    Republican • House

  • Rex Reynolds

    Republican • House

  • Rhett Marques

    Republican • House

  • Rick Rehm

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 666 • No: 5

Senate vote • 4/8/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 1244

Yes: 32 • No: 0

Senate vote • 4/8/2026

Third Reading in Second House

Yes: 31 • No: 0

House vote • 3/31/2026

Lomax motion to Table - Adopted Roll Call 1061

Yes: 101 • No: 0

House vote • 3/31/2026

Motion to Adopt - Adopted Roll Call 1060

Yes: 96 • No: 3 • Other: 3

House vote • 3/31/2026

Third Reading in House of Origin

Yes: 97 • No: 2 • Other: 4

House vote • 3/31/2026

Lomax motion to Table - Adopted Roll Call 1062

Yes: 103 • No: 0

House vote • 3/31/2026

Motion to Adopt - Adopted Roll Call 1063

Yes: 103 • No: 0

House vote • 3/31/2026

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1064

Yes: 103 • No: 0

Actions Timeline

  1. Enacted

    4/17/2026House

  2. Third Reading in Second House

    4/8/2026Senate

  3. Motion to Read a Third Time and Pass - Adopted Roll Call 1244

    4/8/2026Senate

  4. Ready to Enroll

    4/8/2026House

  5. Enrolled

    4/8/2026House

  6. Signature Requested

    4/8/2026Senate

  7. Delivered to Governor

    4/8/2026House

  8. Reported Out of Committee Second House

    4/7/2026Senate

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

    4/7/2026Senate

  10. Third Reading in House of Origin

    3/31/2026House

  11. Ways and Means Education Engrossed Substitute Offered

    3/31/2026House

  12. Motion to Adopt - Adopted Roll Call 1060

    3/31/2026House

  13. Lands 1st Amendment Offered

    3/31/2026House

  14. Lomax motion to Table - Adopted Roll Call 1061

    3/31/2026House

  15. Lands 2nd Amendment Offered

    3/31/2026House

  16. Lomax motion to Table - Adopted Roll Call 1062

    3/31/2026House

  17. Shaw 1st Amendment Offered

    3/31/2026House

  18. Motion to Adopt - Adopted Roll Call 1063

    3/31/2026House

  19. Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1064

    3/31/2026House

  20. Engrossed

    3/31/2026House

  21. Read for the first time and referred to the Senate Committee on Finance and Taxation Education

    3/31/2026Senate

  22. Pending Committee Action in Second House

    3/31/2026Senate

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

    3/19/2026House

  24. Reported Out of Committee House of Origin

    3/18/2026House

  25. Read for the first time and referred to the House Committee on Ways and Means Education

    2/26/2026House

Bill Text

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