AL HB4

Exempts broadband equipment, machinery, software, and infrastructure with a useful life of at least 10 years from state sales and use taxes when purchased for projects funded or administered by the Alabama Department of Economic and Community Affairs (ADECA)

Covers equipment used to produce broadband communications services (broadcasting, transmitting, switching, routing) or provide Internet access, including wires, cables, fiber, antennas, poles, switches, routers, and related infrastructure

Excludes personal consumer electronics from the exemption, including smartphones, computers, tablets, and consumer-grade modems and WiFi routers

Counties and municipalities may optionally exempt these purchases from local sales and use taxes

Tax exemption available from September 1, 2026 through August 31, 2029, with the act becoming effective June 1, 2026