HB 365 - Facilitating Business Rapid Response to Declared Disasters Act of 2014

• Establishes temporary tax and regulatory relief for out-of-state businesses and employees performing disaster-related work during declared state emergencies or disasters in Alabama.

• Out-of-state employees performing disaster work are exempt from establishing residency or presence requiring income tax filing, withholding, or other state/local taxes and fees during disaster periods (10 days before through 60 days after the declared emergency).

• Out-of-state businesses with no prior Alabama presence are exempt from state and local taxes, licensing, registration, and filing requirements when entering the state solely for disaster-related work, except for Title 37 (professional licensing) requirements.

• Out-of-state businesses already registered in Alabama are not subject to additional taxes or licensing for supplemental disaster-related work conducted during the disaster period.

• Out-of-state businesses and employees remain subject to transaction taxes (fuel, sales, use, hotel, and car rental taxes) and must provide notification to the Secretary of State and Department of Revenue upon request; exemptions cease after the disaster period ends.