HB281 Alabama 2021 Session
Bill Summary
Under existing law, a state income tax credit is provided under certain conditions for qualified rehabilitation expenditures for the substantial rehabilitation of certified historic structures. The Alabama Historical Committee administers the tax credit program and approves rehabilitation of qualified structures that qualify for the income tax credit. The aggregate amount of all tax credits is limited for the tax years 2018 through 2022. A portion of the tax credits are reserved to taxpayers with a certified rehabilitation project located in a county with a population that does not exceed 175,000 according to the 2010 decennial census
This bill would extend the tax credits for qualified rehabilitation expenditures for the substantial rehabilitation of certified historic structures through 2029. The bill would also specify that tax credits reserved to taxpayers with a certified rehabilitation project located in a county with a population that does not exceed 175,000 would be based on the most recent federal decennial census
Relating to the state income tax credit for the rehabilitation of qualified historic structures; to amend Sections 40-9F-33 and 40-9F-36 of the Code of Alabama 1975, to extend the income tax credit through 2029.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 6, 2021 | H | Delivered to Governor at 2:22 p.m. on May 6, 2021. |
| May 6, 2021 | H | Assigned Act No. 2021-431. |
| May 6, 2021 | H | Clerk of the House Certification |
| May 6, 2021 | H | Enrolled |
| May 6, 2021 | S | Signature Requested |
| May 6, 2021 | S | Concurred in Second House Amendment |
| May 6, 2021 | H | Gaston motion to Concur In and Adopt adopted Roll Call 1124 |
| May 6, 2021 | H | Concurrence Requested |
| May 4, 2021 | S | Motion to Read a Third Time and Pass adopted Roll Call 1312 |
| May 4, 2021 | S | Chambliss motion to Adopt adopted Roll Call 1311 |
| May 4, 2021 | S | Chambliss Amendment Offered |
| May 4, 2021 | S | Third Reading Passed |
| April 29, 2021 | S | Waggoner motion to Carry Over to the Call of the Chair adopted Voice Vote |
| April 29, 2021 | S | Waggoner motion to Adopt adopted Roll Call 1221 |
| April 29, 2021 | S | Waggoner Amendment Offered |
| April 29, 2021 | S | Waggoner motion to Table adopted Voice Vote |
| April 29, 2021 | S | Finance and Taxation Education Amendment Offered |
| April 29, 2021 | S | Third Reading Carried Over to Call of the Chair |
| April 15, 2021 | S | Read for the second time and placed on the calendar 1 amendment |
| March 2, 2021 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| February 25, 2021 | H | Engrossed |
| February 25, 2021 | H | Motion to Read a Third Time and Pass adopted Roll Call 218 |
| February 25, 2021 | H | Motion to Adopt adopted Roll Call 217 |
| February 25, 2021 | H | Ways and Means Education Amendment Offered |
| February 25, 2021 | H | Third Reading Passed |
| February 24, 2021 | H | Read for the second time and placed on the calendar 1 amendment |
| February 2, 2021 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | April 14, 2021 | Room 825 **PUBLIC HEARING REMOVED** at 10:00 | Senate F&TE Hearing |
| Hearing | April 14, 2021 | Room 825 **PUBLIC HEARING AND VOTE** *BILL ADDED* at 10:00 | Senate F&TE Hearing |
| Hearing | April 14, 2021 | Room 825 **PUBLIC HEARING AND VOTE** at 10:00 | Senate F&TE Hearing |
| Hearing | February 24, 2021 | Room 200 at 08:45 | House W&ME Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB281 Alabama 2021 Session - Enrolled |
| Bill Text | HB281 Alabama 2021 Session - Engrossed |
| Bill Text | HB281 Alabama 2021 Session - Introduced |
| Bill Amendments | House Ways and Means Education first Amendment Offered |
| Bill Amendments | Senate Finance and Taxation Education first Amendment Offered |
| Bill Amendments | Senate Waggoner Amendment Offered |
| Bill Amendments | Senate Chambliss Amendment Offered |
| Fiscal Note | Fiscal Note - HB281 for Ways and Means Education |
| Fiscal Note | Fiscal Note - HB281 for Ways and Means Education |
| Fiscal Note | Fiscal Note - HB281 for Finance and Taxation Education |
| Fiscal Note | Fiscal Note - HB281 for Finance and Taxation Education |