# Alabama SB251: Tax abatement and tax incentive programs, North American Industry Classification System Code references and definitions updated to latest terms

Alabama SB251, Tax abatement and tax incentive programs, North American Industry Classification System Code references and definitions updated to latest terms, is a 2026 Regular Session Senate bill sponsored by Kirk Hatcher (Democratic); status failed, last action 2026-03-05 (Read for the Second Time and placed on the Calendar) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-SB251-2026rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama SB251
- State: Alabama
- Session: 2026 Regular Session
- Title: Tax abatement and tax incentive programs, North American Industry Classification System Code references and definitions updated to latest terms
- Status: failed
- Chamber: Senate
- Introduced: 2026-02-03
- Last action: 2026-03-05, Read for the Second Time and placed on the Calendar
- Sponsor: Kirk Hatcher (Democratic)
- Cosponsors: 1
- Subjects: Taxation & Revenue
- Touches household money: no
- Roll calls: 3 (78 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Kirk Hatcher (Democratic), Senate
- Cosponsor: Robert Stewart (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-19 | Senate | Hatcher motion to Adopt - Adopted Roll Call 505 | pass | 26 | 0 |   |
| 2026-02-19 | Senate | Third Reading in House of Origin | pass | 26 | 0 |   |
| 2026-02-19 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 506 | pass | 26 | 0 |   |

## Actions (14)

- 2026-03-05: Read for the Second Time and placed on the Calendar (House)
- 2026-03-04: Reported Out of Committee Second House (House)
- 2026-02-24: Read for the first time and referred to the House Committee on Economic Development and Tourism (House)
- 2026-02-24: Pending Committee Action in Second House (House)
- 2026-02-19: Third Reading in House of Origin (Senate)
- 2026-02-19: Finance and Taxation General Fund 1st Amendment Offered (Senate)
- 2026-02-19: Hatcher motion to Adopt - Adopted Roll Call 505 (Senate)
- 2026-02-19: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 506 (Senate)
- 2026-02-19: Engrossed (Senate)
- 2026-02-12: Read for the Second Time and placed on the Calendar (Senate)
- 2026-02-11: Finance and Taxation General Fund 1st Amendment (Senate)
- 2026-02-11: Reported Out of Committee House of Origin (Senate)
- 2026-02-03: Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund (Senate)
- 2026-02-03: Pending Committee Action in House of Origin (Senate)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB251-int.pdf)
- Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB251-eng.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)
- SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted)
- HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (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/SB251-int.pdf)
- [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB251-eng.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)
- [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs)
- [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs)
- [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)
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Source: PRIA, https://policyrisk.com/state-bill/AL-SB251-2026rs (as of 2026-10-16).