# Alabama SB265: Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended

Alabama SB265, Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended, is a 2026 Regular Session Senate bill sponsored by Andrew Jones (Republican); status failed, last action 2026-04-09 (Carried Over to the Call of the Chair) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-SB265-2026rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama SB265
- State: Alabama
- Session: 2026 Regular Session
- Title: Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended
- Status: failed
- Chamber: Senate
- Introduced: 2026-02-05
- Last action: 2026-04-09, Carried Over to the Call of the Chair
- Sponsor: Andrew Jones (Republican)
- Cosponsors: 16
- Subjects: Taxation & Revenue
- Touches household money: no
- Roll calls: 5 (130 yes, 24 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: Andrew Jones (Republican), Senate
- Cosponsor: Bobby D. Singleton (Democratic), Senate
- Cosponsor: Donnie Chesteen (Republican), Senate
- Cosponsor: Garlan Gudger (Republican), Senate
- Cosponsor: Gerald H. Allen (Republican), Senate
- Cosponsor: Greg Albritton (Republican), Senate
- Cosponsor: J. T. 'Jabo' Waggoner (Republican), Senate
- Cosponsor: Jack W. Williams (Republican), Senate
- Cosponsor: Keith Kelley (Republican), Senate
- Cosponsor: Lance Bell (Republican), Senate
- Cosponsor: Linda Coleman-Madison (Democratic), Senate
- Cosponsor: Robert Stewart (Democratic), Senate
- Cosponsor: Rodger M. Smitherman (Democratic), Senate
- Cosponsor: Tim Melson (Republican), Senate
- Cosponsor: Tom Butler (Republican), Senate
- Cosponsor: Vivian Davis Figures (Democratic), Senate
- Cosponsor: Wes Kitchens (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-12 | Senate | Givhan motion to Adopt - Adopted Roll Call 849 | pass | 32 | 0 |   |
| 2026-03-12 | Senate | Jones motion to Adopt - Adopted Roll Call 848 | pass | 32 | 0 |   |
| 2026-03-12 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 851 | pass | 30 | 0 |   |
| 2026-03-12 | Senate | Third Reading in House of Origin | pass | 32 | 0 |   |
| 2026-03-12 | Senate | Livingston motion to Adopt - Lost Roll Call 850 | fail | 4 | 24 |   |

## Actions (22)

- 2026-04-09: Economic Development and Tourism Engrossed Substitute Offered (House)
- 2026-04-09: Carried Over to the Call of the Chair (House)
- 2026-03-19: Read for the Second Time and placed on the Calendar (House)
- 2026-03-18: Reported Out of Committee Second House (House)
- 2026-03-12: Third Reading in House of Origin (Senate)
- 2026-03-12: Fiscal Responsibility and Economic Development 1st Amendment Offered (Senate)
- 2026-03-12: Jones motion to Table - Adopted Voice Vote (Senate)
- 2026-03-12: Jones 1st Substitute Offered (Senate)
- 2026-03-12: Jones motion to Adopt - Adopted Roll Call 848 (Senate)
- 2026-03-12: Givhan 1st Amendment Offered (Senate)
- 2026-03-12: Givhan motion to Adopt - Adopted Roll Call 849 (Senate)
- 2026-03-12: Livingston 1st Amendment Offered (Senate)
- 2026-03-12: Livingston motion to Adopt - Lost Roll Call 850 (Senate)
- 2026-03-12: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 851 (Senate)
- 2026-03-12: Engrossed (Senate)
- 2026-03-12: Read for the first time and referred to the House Committee on Economic Development and Tourism (House)
- 2026-03-12: Pending Committee Action in Second House (House)
- 2026-02-12: Read for the Second Time and placed on the Calendar (Senate)
- 2026-02-11: Fiscal Responsibility and Economic Development 1st Amendment (Senate)
- 2026-02-11: Reported Out of Committee House of Origin (Senate)
- 2026-02-05: Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development (Senate)
- 2026-02-05: Pending Committee Action in House of Origin (Senate)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB265-int.pdf)
- Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB265-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/SB265-int.pdf)
- [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB265-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)
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Source: PRIA, https://policyrisk.com/state-bill/AL-SB265-2026rs (as of 2026-10-16).
