---
type: "Bill"
title: "Taxation, commercial fishing, ad valorem tax exemption for vessels and equipment, sales and use taxes exemption for bait, levy of excise tax at a rate differential of one and one-half percent on purchase and storage of vessels and machinery used for commercial fishing, Secs. 40-9-1, 40-23-1, 40-23-4, 40-23-37, 40-23-60, 40-23-63 am'd."
description: "Taxation, commercial fishing, ad valorem tax exemption for vessels and equipment, sales and use taxes exemption for bait, levy of excise tax at a rate differential of one and one-half percent on purchase and storage of vessels and machinery used for commercial fishing, Secs. 40-9-1, 40-23-1, 40-23-4, 40-23-37, 40-23-60, 40-23-63 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2022rs"
identifier: "HB 10"
citation: "Alabama HB 10 (2022rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Brown (C)"]
version_count: 4
action_count: 18
vote_count: 3
first_action: "2022-01-11T05:00:00+00:00"
last_action: "2022-03-29T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e7279d70-8cd0-4176-a985-9a60dc2bceac"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB10"
source_hash: "055cb0db5da108201e0dc05a4ec64b4cd7a55d9d8862b6110cfb1a35b83a1803"
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 10 (2022rs) — Taxation, commercial fishing, ad valorem tax exemption for vessels and equipment, sales and use taxes exemption for bait, levy of excise tax at a rate differential of one and one-half percent on purchase and storage of vessels and machinery used for commercial fishing, Secs. 40-9-1, 40-23-1, 40-23-4, 40-23-37, 40-23-60, 40-23-63 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/2022rs/PrintFiles/HB10-int.pdf)
2. **Amd/Sub 216946-3** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/216946-3.pdf)
3. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/HB10-eng.pdf)
4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/HB10-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 688 — **26–0** (pass) · upper
- Motion to Adopt adopted Roll Call 33 — **101–0** (pass) · lower
- Motion to Read a Third Time and Pass adopted Roll Call 34 — **100–0** (pass) · lower

## Sponsors

- Brown (C) — primary (person)

## Timeline

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

- **2022-01-11T05:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund `reading-1, referral-committee`
- **2022-02-02T05:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
- **2022-02-03T05:00:00+00:00** Third Reading Passed `passage`
- **2022-02-03T05:00:00+00:00** Ways and Means General Fund Amendment Offered `amendment-introduction`
- **2022-02-03T05:00:00+00:00** Motion to Adopt adopted Roll Call 33 `amendment-passage`
- **2022-02-03T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 34 `passage`
- **2022-02-03T05:00:00+00:00** Pringle intended to vote "Yea"
- **2022-02-03T05:00:00+00:00** Engrossed
- **2022-02-03T05:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation General Fund `reading-1, referral-committee`
- **2022-02-23T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2022-03-17T04:00:00+00:00** Third Reading Passed `passage`
- **2022-03-17T04:00:00+00:00** Passed Second House `passage`
- **2022-03-17T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 688 `passage`
- **2022-03-17T04:00:00+00:00** Enrolled
- **2022-03-29T04:00:00+00:00** Signature Requested
- **2022-03-29T04:00:00+00:00** Clerk of the House Certification
- **2022-03-29T04:00:00+00:00** Assigned Act No. 2022-199. `executive-signature`
- **2022-03-29T04:00:00+00:00** Delivered to Governor at 3:34 p.m. on March 29, 2022. `executive-receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e7279d70-8cd0-4176-a985-9a60dc2bceac`. Confidence: reported (aggregated from official Alabama legislature records).