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AL SB125

Bill

Official Source

Status

Introduced

1/13/2026

Primary Sponsor

David Sessions

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Restaurants donating oyster shells to approved recycling programs may claim a state income tax credit of $1 per 50 pounds donated, up to $2,000 per restaurant per year
  • Total credits statewide are capped at $100,000 per calendar year, distributed on a first-come, first-served basis
  • Credits exceeding a taxpayer's liability are refundable; credits cannot be transferred or sold to another taxpayer
  • The Alabama Department of Revenue will administer the program in collaboration with the Department of Conservation and Natural Resources
  • Credit is available for tax years 2026 through 2030, with an effective date of June 1, 2026

Legislative Description

Taxation; to establish an income tax credit for oyster shell recycling

Taxation & Revenue

Last Action

Read for the Second Time and placed on the Calendar

1/29/2026

Committee Referrals

Agriculture, Conservation and Forestry1/13/2026

Full Bill Text

No bill text available