AL HB346

Entities found guilty of violating Alabama human trafficking laws (Sections 13A-6-152 and 13A-6-153) or federal child labor provisions (29 U.S.C. § 212) must reimburse state and local governments for all economic development incentives received, including tax abatements, grants, and tax refunds

Secretary of Commerce must verify that a company, its subsidiaries, and its suppliers do not engage in human trafficking or child labor violations before recommending approval for Alabama Jobs Act tax incentives

Project agreements under the Alabama Jobs Act must include provisions for recapturing tax incentives if the approved company, any subsidiary, or supplier violates human trafficking or federal child labor laws

Amends Sections 40-18-373 and 40-18-374 of the Code of Alabama 1975 to add these compliance requirements to the existing approval process for qualifying projects

Effective date: June 1, 2026