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2026 Regular Session
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HomeLegislationHB359 - 2026RS

House Bill 359

2026 Regular Session
Enacted

Bill Info and Details

Sponsor

Rep. Andy Whitt
House District 6

Act Link

Act No. 2026-204

Bill Documents

Enrolled2/26/2026

Past versions

Introduced1/29/2026

Recent Fiscal Note

Passed First Chamber

Bill Details

SubjectEconomic Development
TitleAmend the Sweet Home Alabama Tourism Investment Act; increase supplemental tax rebate; require certification of project costs
StatusEnacted
Last Action3/5/2026 - House Enacted - 2026-204
Committees
Senate Finance and Taxation EducationHouse Economic Development and Tourism
First Read1/29/2026
CompanionSB214 - Elliott
DateBodyMatterAmd/SubCommitteeVoteLegislative Day
3/5/2026
House
Enacted
19
2/26/2026
House
Delivered to Governor
17
2/26/2026
Senate
Signature Requested
17
2/26/2026
House
Enrolled
17
2/26/2026
House
Ready to Enroll
17
2/26/2026
Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 659
R 659
17
2/26/2026
Senate
Third Reading in Second House
R 658
17
2/25/2026
Senate
Read for the Second Time and placed on the Calendar
Finance and Taxation Education
16
2/25/2026
Senate
Reported Out of Committee Second House
16
2/10/2026
Senate
Pending Committee Action in Second House
Finance and Taxation Education
11
2/10/2026
Senate
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
11
2/10/2026
House
Motion to Read a Third Time and Pass - Adopted Roll Call 335
R 335
11
2/10/2026
House
Third Reading in House of Origin
R 334
11
2/5/2026
House
Read for the Second Time and placed on the Calendar
Economic Development and Tourism
10
2/4/2026
House
Reported Out of Committee House of Origin
1/29/2026
House
Pending Committee Action in House of Origin
Economic Development and Tourism
8
1/29/2026
House
Read for the first time and referred to the House Committee on Economic Development and Tourism
8
Date
3/5/2026
Body
House
Matter
Enacted
Amd/Sub
Committee
Vote
Legislative Day
19
Date
2/26/2026
Body
House
Matter
Delivered to Governor
Amd/Sub
Committee
Vote
Legislative Day
17
Date
2/26/2026
Body
Senate
Matter
Signature Requested
Amd/Sub
Committee
Vote
Legislative Day
17
Date
2/26/2026
Body
House
Matter
Enrolled
Amd/Sub
Committee
Vote
Legislative Day
17
Date
2/26/2026
Body
House
Matter
Ready to Enroll
Amd/Sub
Committee
Vote
Legislative Day
17
Date
2/26/2026
Body
Senate
Matter
Motion to Read a Third Time and Pass - Adopted Roll Call 659
Amd/Sub
Committee
Vote
R 659
Legislative Day
17
Date
2/26/2026
Body
Senate
Matter
Third Reading in Second House
Amd/Sub
Committee
Vote
R 658
Legislative Day
17
Date
2/25/2026
Body
Senate
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Finance and Taxation Education
Vote
Legislative Day
16
Date
2/25/2026
Body
Senate
Matter
Reported Out of Committee Second House
Amd/Sub
Committee
Vote
Legislative Day
16
Date
2/10/2026
Body
Senate
Matter
Pending Committee Action in Second House
Amd/Sub
Committee
Finance and Taxation Education
Vote
Legislative Day
11
Date
2/10/2026
Body
Senate
Matter
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
Amd/Sub
Committee
Vote
Legislative Day
11
Date
2/10/2026
Body
House
Matter
Motion to Read a Third Time and Pass - Adopted Roll Call 335
Amd/Sub
Committee
Vote
R 335
Legislative Day
11
Date
2/10/2026
Body
House
Matter
Third Reading in House of Origin
Amd/Sub
Committee
Vote
R 334
Legislative Day
11
Date
2/5/2026
Body
House
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Economic Development and Tourism
Vote
Legislative Day
10
Date
2/4/2026
Body
House
Matter
Reported Out of Committee House of Origin
Amd/Sub
Committee
Vote
Legislative Day
Date
1/29/2026
Body
House
Matter
Pending Committee Action in House of Origin
Amd/Sub
Committee
Economic Development and Tourism
Vote
Legislative Day
8
Date
1/29/2026
Body
House
Matter
Read for the first time and referred to the House Committee on Economic Development and Tourism
Amd/Sub
Committee
Vote
Legislative Day
8
Act No.
2026-204
Effective Date Certain
Thursday, March 5, 2026
This act amends Sections 40-18-470, 40-18-471, 40-18-472, and 40-18-473, Code of Alabama 1975, relating to the Sweet Home Alabama Tourism Investment Act, to: (1) define the term "completion date," add that resort developments may be qualifying projects if consisting of at least 200 vacation rental units and that tourism attractions are not required to be within an entertainment district to be a qualifying project; (2) authorize companies awarded a supplemental rebate to claim up to $7,500,000 over five years notwithstanding rebate limits; (3) require companies approved to receive a tax rebate from taxes generated by projects to document project costs certified by independent persons; and (4) require approved companies to verify specific information to ensure projects have met capital investment requirements.

Fiscal Notes

Description
Passed First Chamber
Introduced

Budget Isolation Resolutions

BIRBodyDateMatterVote
BIR648
Senate
2/26/2026
Passed by Second House
R 658
BIR648
House
2/10/2026
Passed by House of Origin
R 334
BIR
BIR648
Body
Senate
Date
2/26/2026
Matter
Passed by Second House
Vote
R 658
BIR
BIR648
Body
House
Date
2/10/2026
Matter
Passed by House of Origin
Vote
R 334

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