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AL SB190

Bill

Status

Engrossed

2/17/2026

Primary Sponsor

J.T. Waggoner

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Precision Ocular receives a 5-year exemption from Alabama state sales and use taxes, running from October 1, 2026 through September 30, 2031

  • Counties and municipalities may independently choose to exempt Precision Ocular from local sales and use taxes under existing statutory authority

  • The exemption may be extended beyond 2031 only through additional legislative action

  • Effective date is September 1, 2026

  • Passed the Alabama Senate unanimously (34-0) on February 17, 2026

Legislative Description

Sales Tax; to exempt Precision Ocular

Taxation & Revenue

Last Action

Pending House Ways and Means Education

2/17/2026

Committee Referrals

Ways and Means Education2/17/2026
Finance and Taxation General Fund1/21/2026

Full Bill Text

No bill text available