---
type: "Bill"
title: "Storm shelters, income tax credit for the cost of acquisition and construction of a qualified storm shelter"
description: "Storm shelters, income tax credit for the cost of acquisition and construction of a qualified storm shelter"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2021rs"
identifier: "HB 227"
citation: "Alabama HB 227 (2021rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Lovvorn"]
version_count: 6
action_count: 32
vote_count: 9
first_action: "2021-02-02T05:00:00+00:00"
last_action: "2021-05-17T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e53bed56-8d53-4839-9ec2-5c49864eca4b"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB227"
source_hash: "bfcec48d34b449af8cc4b5c5d612e892f121a7a219e9e850cb15b00e5e51b4a9"
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 227 (2021rs) — Storm shelters, income tax credit for the cost of acquisition and construction of a qualified storm shelter

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB227-int.pdf)
2. **Amd/Sub 212897-3** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/212897-3.pdf)
3. **Amd/Sub 214173-1** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/214173-1.pdf)
4. **Amd/Sub 214296-1** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/214296-1.pdf)
5. **Amd/Sub 214310-1** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/214310-1.pdf)
6. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB227-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 256 — **92–0** (pass) · lower
- Whatley motion to Adopt adopted Roll Call 1425 — **30–0** (pass) · upper
- Reed motion to Accede adopted Roll Call 1454 P&PO appoints Whatley, Scofield and Smitherman — **29–0** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 1445 — **31–0** (pass) · upper
- Roberts motion to Adopt adopted Roll Call 1426 — **30–0** (pass) · upper
- Lovvorn motion to Concur In and Adopt adopted Roll Call 1225 — **97–0** (pass) · lower
- Lovvorn motion to Non Concur and Appoint Conference Committee adopted Roll Call 1208 House appoints Lovvorn, Sullivan and Gray — **98–0** (pass) · lower
- Whatley motion to Concur In and Adopt adopted Roll Call 1468 — **23–2** (pass) · upper
- Orr motion to Adopt adopted Roll Call 1444 — **31–0** (pass) · upper

## Sponsors

- Lovvorn — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-02T05:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means Education `reading-1, referral-committee`
- **2021-02-24T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2021-03-03T05:00:00+00:00** Third Reading Passed `passage`
- **2021-03-03T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 256 `passage`
- **2021-03-03T05:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation Education `reading-1, referral-committee`
- **2021-04-15T04:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
- **2021-05-17T04:00:00+00:00** Third Reading Carried Over to Call of the Chair
- **2021-05-17T04:00:00+00:00** Finance and Taxation Education Amendment Offered `amendment-introduction`
- **2021-05-17T04:00:00+00:00** Whatley motion to Adopt adopted Roll Call 1425 `amendment-passage`
- **2021-05-17T04:00:00+00:00** Roberts Amendment Offered `amendment-introduction`
- **2021-05-17T04:00:00+00:00** Roberts motion to Adopt adopted Roll Call 1426 `amendment-passage`
- **2021-05-17T04:00:00+00:00** Whatley motion to Carry Over to the Call of the Chair adopted Voice Vote
- **2021-05-17T04:00:00+00:00** Third Reading Passed `passage`
- **2021-05-17T04:00:00+00:00** Orr Amendment Offered `amendment-introduction`
- **2021-05-17T04:00:00+00:00** Orr motion to Adopt adopted Roll Call 1444 `amendment-passage`
- **2021-05-17T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 1445 `passage`
- **2021-05-17T04:00:00+00:00** Concurrence Requested
- **2021-05-17T04:00:00+00:00** Lovvorn motion to Non Concur and Appoint Conference Committee adopted Roll Call 1208 House appoints Lovvorn, Sullivan and Gray
- **2021-05-17T04:00:00+00:00** Conference Committee Requested
- **2021-05-17T04:00:00+00:00** Reed motion to Accede adopted Roll Call 1454 P&PO appoints Whatley, Scofield and Smitherman
- **2021-05-17T04:00:00+00:00** Conference Committee Appointed
- **2021-05-17T04:00:00+00:00** Conference Report
- **2021-05-17T04:00:00+00:00** Lovvorn motion to Concur In and Adopt adopted Roll Call 1225 `passage`
- **2021-05-17T04:00:00+00:00** Conference Report Concurrence Requested
- **2021-05-17T04:00:00+00:00** Whatley motion to Concur In and Adopt adopted Roll Call 1468 `passage`
- **2021-05-17T04:00:00+00:00** Concurred in Conference Report
- **2021-05-17T04:00:00+00:00** Enrolled
- **2021-05-17T04:00:00+00:00** Signature Requested
- **2021-05-17T04:00:00+00:00** Clerk of the House Certification
- **2021-05-17T04:00:00+00:00** Assigned Act No. 2021-540. `executive-signature`
- **2021-05-17T04:00:00+00:00** Delivered to Governor at 11:59 p.m. on May 17, 2021. `executive-receipt`
- **2021-05-17T04:00:00+00:00** Conference Committee on HB227 2021RS first Substitute Offered `amendment-introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e53bed56-8d53-4839-9ec2-5c49864eca4b`. Confidence: reported (aggregated from official Alabama legislature records).