HB 81 - Rebuild Alabama Act Summary

• Imposes additional excise taxes on gasoline and diesel fuel beginning September 1, 2019: $0.06 per gallon initially, increasing to $0.08 per gallon October 1, 2020, and $0.10 per gallon October 1, 2021, with subsequent adjustments based on the National Highway Construction Cost Index.

• Creates the Rebuild Alabama Fund to receive net tax proceeds (after 0.25% collection fee) distributed as: 66.67% to the State Department of Transportation (ALDOT), 25% to counties, and 8.33% to municipalities for road, bridge, and transportation infrastructure projects.

• Establishes additional vehicle registration fees: $250 annually for electric private passenger automobiles and $125 for hybrid-electric vehicles, with fees increasing $5 every four years starting July 1, 2023, and a new Electric Transportation Charging Infrastructure Grant Program.

• Allocates up to $650,000 monthly from gasoline tax and $200,000 from diesel tax to the Alabama Highway Finance Corporation to service debt for Alabama State Port Authority ship channel improvements (up to $150 million), terminating June 1, 2035 or when debt is repaid.

• Creates the Alabama Transportation Rehabilitation and Improvement Program Committee (ATRIP-II) to fund local interest projects on state highways and establishes mandatory annual transportation plans and reporting requirements for counties and municipalities receiving funds.