SB309 Summary

• Creates the Facilitating Business Rapid Response to Declared Disasters Act of 2014, establishing temporary tax and regulatory relief for out-of-state businesses and employees responding to declared disasters or emergencies.

• Out-of-state employees performing disaster-related work are exempt from state and local income taxes, tax withholdings, payroll taxes, occupational licensing fees, and other state/local taxes during the disaster period (which begins 10 days before the declared emergency and extends 60 days after it ends).

• Out-of-state businesses with no prior Alabama presence or registrations are exempt from state income taxes, payroll taxes, licensing requirements, Secretary of State filings, and other state/local tax and registration requirements when performing disaster-related work.

• Out-of-state businesses with existing Alabama presence must not be subject to additional taxes or licensing requirements for disaster-related operations conducted during the disaster period.

• All out-of-state employees and businesses remain subject to transaction taxes including fuel taxes, sales/use taxes, hotel taxes, and car rental taxes during the disaster period.