AL SB349

Removes the requirement that Baldwin County rescue squads must be members in good standing with the Alabama Association of Rescue Squads, Inc. to receive tobacco tax proceeds

Rescue squads must still be Baldwin County recognized quasi-public entities and authorized by the county commission to qualify for funding

The first $80,000 of tobacco tax proceeds continues to be equally divided among eligible rescue squads; rescue squads already receiving ad valorem tax funds remain excluded

$40,000 of tobacco tax proceeds goes to the Baldwin County District Attorney's office for a sexual assault nurse examiner program, with remaining funds also distributed to that office

Effective date: October 1, 2026