HB219 Summary

• Extends Alabama's coal severance tax from October 1, 2021 to October 1, 2031, unless further extended by legislative action.

• Establishes new distribution formula for tax revenue beginning fiscal year 2013-2014: 60% distributed to counties based on coal severance ratios, with Jefferson County guaranteed a minimum $500,000 allocation.

• Creates provisions for "additional severance tax distribution" (coal production at least 10% above 2017-2020 baseline) to be split 75% to the county where coal is severed and 25% to the county where coal is loaded for shipping, effective fiscal year 2021-2022.

• Designates remaining tax revenues after county distributions and allocations to specific development foundations to fund a dedicated Surface Mining Commission operations fund (continuously appropriated).

• Modifies Tuscaloosa County General Fund allocations for fiscal years 2012-2031 with specific distributions to education, libraries, municipalities, and volunteer fire departments based on available funds.