# Alabama HB527: Individual income taxes; deduction for qualified overtime income established. Alabama HB527, Individual income taxes; deduction for qualified overtime income established., is a 2026 Regular Session House bill sponsored by James Lomax (Republican); status enacted, last action 2026-04-17 (Enacted); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/AL-HB527-2026rs - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama HB527 - State: Alabama - Session: 2026 Regular Session - Title: Individual income taxes; deduction for qualified overtime income established. - Status: enacted - Chamber: House - Introduced: 2026-02-26 - Last action: 2026-04-17, Enacted - Sponsor: James Lomax (Republican) - Cosponsors: 12 - Subjects: Taxation & Revenue - Touches household money: yes - Roll calls: 8 (666 yes, 5 no in all) - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - New overtime tax break for workers: benefit, low. 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 l… - Two-month state food tax break for shoppers: benefit, low. 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 and cosponsors - Sponsor: James Lomax (Republican), House - Cosponsor: Andy Whitt (Republican), House - Cosponsor: Chad Robertson (Republican), House - Cosponsor: Chris Blackshear (Republican), House - Cosponsor: Danny Garrett (Republican), House - Cosponsor: Joe Lovvorn (Republican), House - Cosponsor: Leigh Hulsey (Republican), House - Cosponsor: Marcus Paramore (Republican), House - Cosponsor: Norman Crow (Republican), House - Cosponsor: Phillip Rigsby (Republican), House - Cosponsor: Rex Reynolds (Republican), House - Cosponsor: Rhett Marques (Republican), House - Cosponsor: Rick Rehm (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-08 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 1244 | pass | 32 | 0 | | | 2026-04-08 | Senate | Third Reading in Second House | pass | 31 | 0 | | | 2026-03-31 | House | Lomax motion to Table - Adopted Roll Call 1061 | pass | 101 | 0 | | | 2026-03-31 | House | Motion to Adopt - Adopted Roll Call 1060 | pass | 96 | 3 | 3 | | 2026-03-31 | House | Third Reading in House of Origin | pass | 97 | 2 | 4 | | 2026-03-31 | House | Lomax motion to Table - Adopted Roll Call 1062 | pass | 103 | 0 | | | 2026-03-31 | House | Motion to Adopt - Adopted Roll Call 1063 | pass | 103 | 0 | | | 2026-03-31 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1064 | pass | 103 | 0 | | ## Actions (26) - 2026-04-17: Enacted (House) - 2026-04-08: Third Reading in Second House (Senate) - 2026-04-08: Motion to Read a Third Time and Pass - Adopted Roll Call 1244 (Senate) - 2026-04-08: Ready to Enroll (House) - 2026-04-08: Enrolled (House) - 2026-04-08: Signature Requested (Senate) - 2026-04-08: Delivered to Governor (House) - 2026-04-07: Reported Out of Committee Second House (Senate) - 2026-04-07: Read for the Second Time and placed on the Calendar (Senate) - 2026-03-31: Third Reading in House of Origin (House) - 2026-03-31: Ways and Means Education Engrossed Substitute Offered (House) - 2026-03-31: Motion to Adopt - Adopted Roll Call 1060 (House) - 2026-03-31: Lands 1st Amendment Offered (House) - 2026-03-31: Lomax motion to Table - Adopted Roll Call 1061 (House) - 2026-03-31: Lands 2nd Amendment Offered (House) - 2026-03-31: Lomax motion to Table - Adopted Roll Call 1062 (House) - 2026-03-31: Shaw 1st Amendment Offered (House) - 2026-03-31: Motion to Adopt - Adopted Roll Call 1063 (House) - 2026-03-31: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1064 (House) - 2026-03-31: Engrossed (House) - 2026-03-31: Read for the first time and referred to the Senate Committee on Finance and Taxation Education (Senate) - 2026-03-31: Pending Committee Action in Second House (Senate) - 2026-03-19: Read for the Second Time and placed on the Calendar (House) - 2026-03-18: Reported Out of Committee House of Origin (House) - 2026-02-26: Read for the first time and referred to the House Committee on Ways and Means Education (House) - 2026-02-26: Pending Committee Action in House of Origin (House) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB527-int.pdf) - Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB527-eng.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB527-enr.pdf) ## Related bills - HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted) - SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted) - HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted) - SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted) - SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted) - SB190: Sales Tax; to exempt Precision Ocular (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB527-int.pdf) - [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB527-eng.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB527-enr.pdf) ## Related - [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs) - [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs) - [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs) - [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs) - [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs) - [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs) - [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-HB527-2026rs (as of 2026-10-16).