AL SB291

Entities found guilty of violating Alabama human trafficking laws (Sections 13A-6-152 and 13A-6-153) or federal child labor laws (29 U.S.C. § 212) must reimburse the state and local government 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 recapture provisions for tax incentives if the approved company, subsidiaries, or suppliers violate 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 economic development incentives

Effective date: June 1, 2026