---
type: "Bill"
title: "Income tax, historic structures, qualified rehabilitation, tax credits extended to 2027, residential structures disqualified, admin. by Historical Commission, Secs. 40-9F-31, 40-9F-32, 40-9F-33, 40-9F-36, 40-9F-38 am'd."
description: "Income tax, historic structures, qualified rehabilitation, tax credits extended to 2027, residential structures disqualified, admin. by Historical Commission, Secs. 40-9F-31, 40-9F-32, 40-9F-33, 40-9F-36, 40-9F-38 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2021rs"
identifier: "HB 281"
citation: "Alabama HB 281 (2021rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Gaston"]
version_count: 7
action_count: 27
vote_count: 6
first_action: "2021-02-02T05:00:00+00:00"
last_action: "2021-05-06T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/712672c6-958b-4aac-8613-803baf5793bd"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB281"
source_hash: "8ec09a79cce3852775bc7d76eae50b2cda105cc271ae87a8e03b94d18cefa07d"
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 281 (2021rs) — Income tax, historic structures, qualified rehabilitation, tax credits extended to 2027, residential structures disqualified, admin. by Historical Commission, Secs. 40-9F-31, 40-9F-32, 40-9F-33, 40-9F-36, 40-9F-38 am'd.

## 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/HB281-int.pdf)
2. **Amd/Sub 210720-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/210720-2.pdf)
3. **Amd/Sub 213158-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/213158-2.pdf)
4. **Amd/Sub 213507-1** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/213507-1.pdf)
5. **Amd/Sub 213962-1** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/213962-1.pdf)
6. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB281-eng.pdf)
7. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB281-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 218 — **96–1** (pass) · lower
- Gaston motion to Concur In and Adopt adopted Roll Call 1124 — **88–0** (pass) · lower
- Waggoner motion to Adopt adopted Roll Call 1221 — **29–0** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 1312 — **31–0** (pass) · upper
- Chambliss motion to Adopt adopted Roll Call 1311 — **31–0** (pass) · upper
- Motion to Adopt adopted Roll Call 217 — **92–2** (pass) · lower

## Sponsors

- Gaston — 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 1 amendment `reading-2`
- **2021-02-25T05:00:00+00:00** Third Reading Passed `passage`
- **2021-02-25T05:00:00+00:00** Ways and Means Education Amendment Offered `amendment-introduction`
- **2021-02-25T05:00:00+00:00** Motion to Adopt adopted Roll Call 217 `amendment-passage`
- **2021-02-25T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 218 `passage`
- **2021-02-25T05:00:00+00:00** Engrossed
- **2021-03-02T05:00:00+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`
- **2021-04-29T04:00:00+00:00** Third Reading Carried Over to Call of the Chair
- **2021-04-29T04:00:00+00:00** Finance and Taxation Education Amendment Offered `amendment-introduction`
- **2021-04-29T04:00:00+00:00** Waggoner motion to Table adopted Voice Vote `amendment-passage`
- **2021-04-29T04:00:00+00:00** Waggoner Amendment Offered `amendment-introduction`
- **2021-04-29T04:00:00+00:00** Waggoner motion to Adopt adopted Roll Call 1221 `amendment-passage`
- **2021-04-29T04:00:00+00:00** Waggoner motion to Carry Over to the Call of the Chair adopted Voice Vote
- **2021-05-04T04:00:00+00:00** Third Reading Passed `passage`
- **2021-05-04T04:00:00+00:00** Chambliss Amendment Offered `amendment-introduction`
- **2021-05-04T04:00:00+00:00** Chambliss motion to Adopt adopted Roll Call 1311 `amendment-passage`
- **2021-05-04T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 1312 `passage`
- **2021-05-06T04:00:00+00:00** Concurrence Requested
- **2021-05-06T04:00:00+00:00** Gaston motion to Concur In and Adopt adopted Roll Call 1124 `passage`
- **2021-05-06T04:00:00+00:00** Concurred in Second House Amendment
- **2021-05-06T04:00:00+00:00** Signature Requested
- **2021-05-06T04:00:00+00:00** Enrolled
- **2021-05-06T04:00:00+00:00** Clerk of the House Certification
- **2021-05-06T04:00:00+00:00** Assigned Act No. 2021-431. `executive-signature`
- **2021-05-06T04:00:00+00:00** Delivered to Governor at 2:22 p.m. on May 6, 2021. `executive-receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/712672c6-958b-4aac-8613-803baf5793bd`. Confidence: reported (aggregated from official Alabama legislature records).