HB 560 Summary

• Proposes a constitutional amendment to impose an additional $0.06 per gallon excise tax on gasoline and diesel fuel effective October 1, 2016, with revenue directed to the Alabama Transportation Safety Fund established in SB180.

• Requires automatic recalculation of fuel excise taxes in 2019, 2023, and 2027 to align Alabama's rates with the average of gasoline taxes and fees in Georgia, Florida, Mississippi, and Tennessee, with any increases taking effect October 1 unless the Legislature adopts a joint resolution to maintain the existing rate.

• Prohibits counties from levying local excise taxes on gasoline or diesel fuel after ratification unless approved by referendum held in conjunction with a primary, general, or special election, while allowing municipalities to impose such taxes.

• Imposes additional annual fees of $100 for private passenger alternative fuel vehicles and $150 for commercial alternative fuel vehicles effective January 1, 2017, with fees prorated for commercial fleets based on Alabama mileage percentage and deposited into the Transportation Safety Fund.

• Defines alternative fuel vehicles as those running on natural gas or non-petroleum energy sources, including electric and solar-powered vehicles registered for public road operation.