SJR 90 Summary

• Establishes the Alabama Occupational Tax Interim Study Commission to review occupational taxes across the state and their impact on working families.

• Commission consists of 9 members: 3 House members appointed by the Speaker of the House (including 1 minority party member), 3 Senate members appointed by the President Pro Tempore (including 1 minority party member), 1 member from the Alabama League of Municipalities, and 2 members representing the business and small business communities appointed by the Lieutenant Governor.

• First meeting must be held within 60 days of passage; commission shall elect a chair and may hold subsequent meetings at the call of the chair or majority of members.

• Legislative members receive compensation, per diem, and travel expenses per Amendment 871 of the Alabama Constitution; non-legislative members serve without compensation but may be reimbursed for meeting expenses by their respective appointing authorities.

• Commission must submit a report of findings, conclusions, and legislative recommendations to the Legislature no later than the third legislative day of the 2023 Regular Session, after which the commission is dissolved.