---
type: "Bill"
title: "Relating to the Coal Production Tax Credit; to amend Section 40-18-220, Code of Alabama 1975, to allow the credit to be claimed against both income and utility services taxes; to allow the credits to be earned by all persons that increase their production of coal mined in Alabama from the prior year; to allow any unused credits to be carried forward for no more than five years;"
description: "Relating to economic tax incentives; to establish sunset provisions and reporting guidelines"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2023rs"
identifier: "SB 299"
citation: "Alabama SB 299 (2023rs)"
classification: ["bill"]
subjects: ["Relating to economic tax incentives"]
status: "enacted"
primary_sponsors: ["Arthur Orr"]
version_count: 8
action_count: 29
vote_count: 8
first_action: "2023-05-09T04:00:00+00:00"
last_action: "2023-06-14T13:30:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2491655a-0cb5-4aaa-a2c5-63446aef916c"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "b13624aacbd3577c045b31991ef1f9efeb1fe43d2c68b96292abcf9662416cec"
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 SB 299 (2023rs) — Relating to the Coal Production Tax Credit; to amend Section 40-18-220, Code of Alabama 1975, to allow the credit to be claimed against both income and utility services taxes; to allow the credits to be earned by all persons that increase their production of coal mined in Alabama from the prior year; to allow any unused credits to be carried forward for no more than five years;

Relating to economic tax incentives; to establish sunset provisions and reporting guidelines

## 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/SB299-int.pdf)
2. **Act 2023-546** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1286145.AI1.pdf)
3. **Amendment 2UN7II-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/2UN7II-1.pdf)
4. **Amendment 79XBEE-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/79XBEE-1.pdf)
5. **Amendment AHK4S7-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/AHK4S7-1.pdf)
6. **Conference Committee on SB299 Amendment KBRC5A-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/KBRC5A-1.pdf)
7. **Engrossed** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/SB299-eng.pdf)
8. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/SB299-enr.pdf)

## Votes

- Roll of the H for Vote 1149 on SB299 (2023 Regular Session) — **102–0** (pass) · lower
- Roll of the S for Vote 1238 on SB299 (2023 Regular Session) — **31–0** (pass) · upper
- Roll of the H for Vote 1115 on SB299 (2023 Regular Session) — **101–0** (pass) · lower
- Roll of the S for Vote 881 on SB299 (2023 Regular Session) — **31–0** (pass) · upper
- Roll of the H for Vote 1114 on SB299 (2023 Regular Session) — **102–0** (pass) · lower
- Roll of the S for Vote 882 on SB299 (2023 Regular Session) — **31–0** (pass) · upper
- Roll of the H for Vote 1170 on SB299 (2023 Regular Session) — **103–0** (pass) · lower
- Roll of the S for Vote 1285 on SB299 (2023 Regular Session) — **30–0** (pass) · upper

## Sponsors

- Arthur Orr — primary (person)

## Timeline

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

- **2023-06-07T04:00:00+00:00** Enrolled
- **2023-06-06T04:00:00+00:00** Concur In and Adopt
- **2023-06-06T04:00:00+00:00** Concur In and Adopt
- **2023-06-06T04:00:00+00:00** Read Second Time in House of Origin
- **2023-06-06T04:00:00+00:00** AMD/SUB (Conference Committee on SB299)
- **2023-06-06T04:00:00+00:00** Accede (Conference Committee on SB299)
- **2023-06-06T04:00:00+00:00** Ready to Enroll
- **2023-06-01T04:00:00+00:00** Non Concur and Appoint Conference Committee (Conference Committee on SB299)
- **2023-06-01T04:00:00+00:00** Read a Third Time and Pass as Amended `passage`
- **2023-06-01T04:00:00+00:00** Adopt
- **2023-06-01T04:00:00+00:00** On Third Reading in Second House
- **2023-05-26T04:00:00+00:00** Read Second Time in Second House
- **2023-05-25T04:00:00+00:00** Reported Out of Committee in Second House
- **2023-05-25T04:00:00+00:00** Reported Favorably (Ways and Means Education) `committee-passage`
- **2023-05-25T04:00:00+00:00** AMD/SUB (Ways and Means Education)
- **2023-05-24T04:00:00+00:00** Carry Over (Ways and Means Education)
- **2023-05-23T04:00:00+00:00** Referred to Committee (Ways and Means Education) `referral-committee`
- **2023-05-23T04:00:00+00:00** Read First Time in Second House `reading-1`
- **2023-05-18T04:00:00+00:00** Read A Third Time And Passed As Amended
- **2023-05-18T04:00:00+00:00** Adopt
- **2023-05-18T04:00:00+00:00** Table
- **2023-05-18T04:00:00+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 (Finance and Taxation Education) `committee-passage`
- **2023-05-10T04:00:00+00:00** AMD/SUB (Finance and Taxation Education)
- **2023-05-09T04:00:00+00:00** Introduced and Referred (Finance and Taxation Education) `introduction, referral`
- **2023-05-09T04:00:00+00:00** Read First Time in House of Origin `reading-1`
- **2023-06-14T13:30:00+00:00** Enacted as 2023-546 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2491655a-0cb5-4aaa-a2c5-63446aef916c`. Confidence: reported (aggregated from official Alabama legislature records).