SB147 Summary

• Appropriates $36,616,436 from the Children First Trust Fund for fiscal year ending September 30, 2026, to 11 child-focused agencies including Human Resources ($7,958,464), Youth Services ($8,107,318), and Department of Public Health ($4,766,197).

• Requires tobacco settlement revenues designated for the Children First Trust Fund to be deposited within 30 calendar days of receipt and mandates quarterly allocations of at least one-fourth of annual appropriations to agencies.

• Transfers any portion of Children First Trust Fund receipts currently allocated to the State Board of Education to the State General Fund during fiscal year 2026.

• Appropriates an additional $44,177,773 from other tobacco settlement funds for fiscal year 2026, including $24,836,383 to Alabama Medicaid Agency and $16,000,000 for 21st Century Debt Service.

• Allows conditional appropriation of any additional tobacco revenues upon recommendation by the Director of Finance, House Ways and Means Committee chairman, Senate Finance Committee chairman, and Governor approval.