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AlabamaSB1902026 Regular SessionSenateWALLET

Sales Tax; to exempt Precision Ocular

Sponsored By: J. T. 'Jabo' Waggoner (Republican)

Enacted

Taxation & Revenue

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Bill Overview

Analyzed Economic Effects

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

Precision Ocular gets sales tax breaks

The law takes effect September 1, 2026. Precision Ocular pays no Alabama state sales or use taxes from October 1, 2026, through September 30, 2031. The Legislature can extend this five-year tax break by passing another law. Beginning September 1, 2026, counties and cities can also approve local sales and use tax exemptions for Precision Ocular. Each local exemption requires that government's approval under Section 40-23-4.01 of Alabama law.

Sponsors & Cosponsors

Sponsor

  • J. T. 'Jabo' Waggoner

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 303 • No: 0

House vote • 4/7/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 1219

Yes: 101 • No: 0 • Other: 1

House vote • 4/7/2026

Third Reading in Second House

Yes: 103 • No: 0

Senate vote • 2/17/2026

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 426

Yes: 34 • No: 0

Senate vote • 2/17/2026

Waggoner motion to Adopt - Adopted Roll Call 425

Yes: 33 • No: 0

Senate vote • 2/17/2026

Third Reading in House of Origin

Yes: 32 • No: 0

Actions Timeline

  1. Enacted

    4/17/2026Senate

  2. Third Reading in Second House

    4/7/2026House

  3. Motion to Read a Third Time and Pass - Adopted Roll Call 1219

    4/7/2026House

  4. Ready to Enroll

    4/7/2026Senate

  5. Ready to Enroll

    4/7/2026Senate

  6. Enrolled

    4/7/2026Senate

  7. Delivered to Governor

    4/7/2026Senate

  8. Signature Requested

    4/7/2026House

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

    3/19/2026House

  10. Reported Out of Committee Second House

    3/18/2026House

  11. Third Reading in House of Origin

    2/17/2026Senate

  12. Finance and Taxation Education 1st Substitute Offered

    2/17/2026Senate

  13. Waggoner motion to Adopt - Adopted Roll Call 425

    2/17/2026Senate

  14. Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 426

    2/17/2026Senate

  15. Engrossed

    2/17/2026Senate

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

    2/17/2026House

  17. Pending Committee Action in Second House

    2/17/2026House

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

    2/12/2026Senate

  19. Finance and Taxation Education 1st Substitute

    2/11/2026Senate

  20. Reported Out of Committee House of Origin

    2/11/2026Senate

  21. Reported Out of Committee House of Origin

    1/22/2026Senate

  22. Re-referred to Committee in House of Origin

    1/22/2026Senate

  23. Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund

    1/21/2026Senate

  24. Pending Committee Action in House of Origin

    1/21/2026Senate

Bill Text

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