---
type: "Bill"
title: "Relating to income taxes; to provide a one-time refundable income tax credit to qualified taxpayers to partially offset the amount of sales taxes paid on groceries throughout the tax year; to create the Refundable Tax Credit Fund in the State Treasury; to provide that refundable credits would not be taxable for Alabama income tax purposes; and to provide an effective date."
description: "One-time Taxpayer Refund Bill"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2023rs"
identifier: "HB 175"
citation: "Alabama HB 175 (2023rs)"
classification: ["bill"]
subjects: ["One-time Taxpayer Refund Bill"]
status: "enacted"
primary_sponsors: ["Danny Garrett"]
version_count: 7
action_count: 22
vote_count: 6
first_action: "2023-03-21T04:00:00+00:00"
last_action: "2023-06-14T13:30:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/bd87f6bb-2639-4629-97c3-0a4dda06a9b0"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "94de4a6d47b9aa601cf5f82d9e9474ba22fdb80ca5c7bcb30e03314815b9ecdf"
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 175 (2023rs) — Relating to income taxes; to provide a one-time refundable income tax credit to qualified taxpayers to partially offset the amount of sales taxes paid on groceries throughout the tax year; to create the Refundable Tax Credit Fund in the State Treasury; to provide that refundable credits would not be taxable for Alabama income tax purposes; and to provide an effective date.

One-time Taxpayer Refund Bill

## 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/HB175-int.pdf)
2. **Act 2023-511** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1286171.AI1.pdf)
3. **Amendment KEM45U-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/KEM45U-1.pdf)
4. **Amendment SO6C88-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/SO6C88-1.pdf)
5. **Amendment YV79N6-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/YV79N6-1.pdf)
6. **Engrossed** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB175-eng.pdf)
7. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB175-enr.pdf)

## Votes

- Roll of the H for Vote 913 on HB175 (2023 Regular Session) — **97–2** (pass) · lower
- Roll of the S for Vote 1202 on HB175 (2023 Regular Session) — **25–5** (fail) · upper
- Roll of the H for Vote 914 on HB175 (2023 Regular Session) — **101–0** (pass) · lower
- Roll of the H for Vote 1130 on HB175 (2023 Regular Session) — **103–0** (pass) · lower
- Roll of the H for Vote 912 on HB175 (2023 Regular Session) — **101–0** (pass) · lower
- Roll of the S for Vote 1201 on HB175 (2023 Regular Session) — **31–0** (pass) · upper

## Sponsors

- Danny Garrett — primary (person)

## Timeline

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

- **2023-06-01T04:00:00+00:00** Enrolled
- **2023-06-01T04:00:00+00:00** Concur In and Adopt
- **2023-06-01T04:00:00+00:00** Read A Third Time And Passed As Amended
- **2023-06-01T04:00:00+00:00** Adopt
- **2023-06-01T04:00:00+00:00** On Third Reading in Second House
- **2023-05-31T04:00:00+00:00** Read Second Time in Second House
- **2023-05-31T04:00:00+00:00** Reported Out of Committee in Second House
- **2023-05-31T04:00:00+00:00** Reported Favorably (Finance and Taxation Education) `committee-passage`
- **2023-05-31T04:00:00+00:00** AMD/SUB (Finance and Taxation Education)
- **2023-05-26T04:00:00+00:00** Referred to Committee (Finance and Taxation Education) `referral-committee`
- **2023-05-26T04:00:00+00:00** Read First Time in Second House `reading-1`
- **2023-05-25T04:00:00+00:00** Read a Third Time and Pass as Amended `passage`
- **2023-05-25T04:00:00+00:00** Adopt
- **2023-05-25T04:00:00+00:00** Adopt
- **2023-05-25T04:00:00+00:00** On Third Reading in House of Origin
- **2023-05-24T04:00:00+00:00** Read Second Time in House of Origin
- **2023-05-24T04:00:00+00:00** Reported Out of Committee in House of Origin
- **2023-05-24T04:00:00+00:00** Reported Favorably (Ways and Means Education) `committee-passage`
- **2023-05-24T04:00:00+00:00** AMD/SUB (Ways and Means Education)
- **2023-03-21T04:00:00+00:00** Introduced and Referred (Ways and Means Education) `introduction, referral`
- **2023-03-21T04:00:00+00:00** Read First Time in House of Origin `reading-1`
- **2023-06-14T13:30:00+00:00** Enacted as 2023-511 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bd87f6bb-2639-4629-97c3-0a4dda06a9b0`. Confidence: reported (aggregated from official Alabama legislature records).