Legislation: batch A — AK AL AR AZ CO CT DE GA HI IA ID

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---
type: "Bill"
title: "Relating to the Growing Alabama Credit; to add Section 40-18-417.8 to the Code of Alabama 1975; to provide that the credit from a parent or holding company may be claimed by the subsidiary in certain circumstances; and to provide retroactive effect."
description: "Relating to Growing Alabama Credit"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2023rs"
identifier: "HB 439"
citation: "Alabama HB 439 (2023rs)"
classification: ["bill"]
subjects: ["Relating to Growing Alabama Credit"]
status: "enacted"
primary_sponsors: ["David Faulkner"]
version_count: 5
action_count: 21
vote_count: 3
first_action: "2023-05-04T04:00:00+00:00"
last_action: "2023-05-30T14:10:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9895531b-109d-4c3c-9e17-da519fd29ea7"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "39c648e24b63317a321a4073445884efc88a56f8de4737154b5f928106f1f543"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---
# Alabama HB 439 (2023rs) — Relating to the Growing Alabama Credit; to add Section 40-18-417.8 to the Code of Alabama 1975; to provide that the credit from a parent or holding company may be claimed by the subsidiary in certain circumstances; and to provide retroactive effect.
Relating to Growing Alabama Credit
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB439-int.pdf)
2. **Act 2023-313** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1271936.AI1.pdf)
3. **Amendment F6M755-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/F6M755-1.pdf)
4. **Ways and Means Education Amendment 50XBM6-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/50XBM6-1.pdf)
5. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB439-enr.pdf)
## Votes
- Roll of the H for Vote 691 on HB439 (2023 Regular Session) — **101–0** (pass) · lower
- Roll of the H for Vote 690 on HB439 (2023 Regular Session) — **103–0** (pass) · lower
- Roll of the S for Vote 1136 on HB439 (2023 Regular Session) — **30–0** (pass) · upper
## Sponsors
- David Faulkner — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-05-25T04:00:00+00:00** Enrolled
- **2023-05-25T04:00:00+00:00** Ready to Enroll
- **2023-05-25T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-05-25T04:00:00+00:00** On Third Reading in Second House
- **2023-05-17T04:00:00+00:00** Read Second Time in Second House
- **2023-05-17T04:00:00+00:00** Reported Out of Committee in Second House
- **2023-05-17T04:00:00+00:00** Reported Favorably (Finance and Taxation Education) `committee-passage`
- **2023-05-16T04:00:00+00:00** Referred to Committee (Finance and Taxation Education) `referral-committee`
- **2023-05-16T04:00:00+00:00** Referred to Committee (Finance and Taxation Education) `referral-committee`
- **2023-05-16T04:00:00+00:00** Read First Time in Second House `reading-1`
- **2023-05-16T04:00:00+00:00** Read a Third Time and Pass as Amended `passage`
- **2023-05-16T04:00:00+00:00** Adopt
- **2023-05-16T04:00:00+00:00** On Third Reading in House of Origin
- **2023-05-11T04:00:00+00:00** Read Second Time in House of Origin
- **2023-05-10T04:00:00+00:00** Reported Out of Committee in House of Origin
- **2023-05-10T04:00:00+00:00** Reported Favorably (Ways and Means Education) `committee-passage`
- **2023-05-10T04:00:00+00:00** AMD/SUB (Ways and Means Education)
- **2023-05-09T04:00:00+00:00** AMD/SUB (Ways and Means Education)
- **2023-05-04T04:00:00+00:00** Introduced and Referred (Ways and Means Education) `introduction, referral`
- **2023-05-04T04:00:00+00:00** Read First Time in House of Origin `reading-1`
- **2023-05-30T14:10:00+00:00** Enacted as 2023-313 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9895531b-109d-4c3c-9e17-da519fd29ea7`. Confidence: reported (aggregated from official Alabama legislature records).