---
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 rebate for qualified tax payers."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2023rs"
identifier: "SB 86"
citation: "Alabama SB 86 (2023rs)"
classification: ["bill"]
subjects: ["One-time rebate for qualified tax payers."]
status: "enacted"
primary_sponsors: ["Arthur Orr"]
version_count: 7
action_count: 27
vote_count: 8
first_action: "2023-03-21T04:00:00+00:00"
last_action: "2023-06-01T14:30:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/7940da90-ef2a-4015-8632-de66ef0400aa"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "4e1e17736937af06096c0797f7f2af93bd6ef34f2c2de0c350088236919a5121"
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 86 (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 rebate for qualified tax payers.

## 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/SB86-int.pdf)
2. **Act 2023-377** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1274805.AI1.pdf)
3. **Amendment DY3ATT-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/DY3ATT-1.pdf)
4. **Amendment XIMNZ7-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/XIMNZ7-1.pdf)
5. **Conference Committee on SB86 Amendment MYFE11-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/MYFE11-1.pdf)
6. **Engrossed** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/SB86-eng.pdf)
7. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/SB86-enr.pdf)

## Votes

- Roll of the S for Vote 617 on SB86 (2023 Regular Session) — **35–0** (pass) · upper
- Roll of the S for Vote 1110 on SB86 (2023 Regular Session) — **30–0** (pass) · upper
- Roll of the H for Vote 1042 on SB86 (2023 Regular Session) — **103–0** (pass) · lower
- Roll of the S for Vote 1137 on SB86 (2023 Regular Session) — **27–4** (fail) · upper
- Roll of the S for Vote 618 on SB86 (2023 Regular Session) — **30–3** (fail) · upper
- Roll of the H for Vote 950 on SB86 (2023 Regular Session) — **103–0** (pass) · lower
- Roll of the H for Vote 1007 on SB86 (2023 Regular Session) — **102–0** (pass) · lower
- Roll of the H for Vote 951 on SB86 (2023 Regular Session) — **103–0** (pass) · lower

## Sponsors

- Arthur Orr — primary (person)

## Timeline

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

- **2023-05-26T04:00:00+00:00** Enrolled
- **2023-05-26T04:00:00+00:00** Concur In and Adopt
- **2023-05-26T04:00:00+00:00** Concur In and Adopt
- **2023-05-26T04:00:00+00:00** Read Second Time in House of Origin
- **2023-05-26T04:00:00+00:00** AMD/SUB (Conference Committee on SB86)
- **2023-05-25T04:00:00+00:00** Accede (Conference Committee on SB86)
- **2023-05-25T04:00:00+00:00** Ready to Enroll
- **2023-05-25T04:00:00+00:00** Non Concur and Appoint Conference Committee (Conference Committee on SB86)
- **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** On Third Reading in Second House
- **2023-05-24T04:00:00+00:00** Read Second Time in Second House
- **2023-05-24T04:00:00+00:00** Reported Out of Committee in Second House
- **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)
- **2023-05-04T04:00:00+00:00** Referred to Committee (Ways and Means Education) `referral-committee`
- **2023-05-04T04:00:00+00:00** Read First Time in Second House `reading-1`
- **2023-05-04T04:00:00+00:00** Read A Third Time And Passed As Amended
- **2023-05-04T04:00:00+00:00** Adopt
- **2023-05-04T04:00:00+00:00** On Third Reading in House of Origin
- **2023-05-03T04:00:00+00:00** Read Second Time in House of Origin
- **2023-05-03T04:00:00+00:00** Reported Out of Committee in House of Origin
- **2023-05-03T04:00:00+00:00** Reported Favorably (Finance and Taxation Education) `committee-passage`
- **2023-05-03T04:00:00+00:00** AMD/SUB (Finance and Taxation Education)
- **2023-03-21T04:00:00+00:00** Introduced and Referred (Finance and Taxation Education) `introduction, referral`
- **2023-03-21T04:00:00+00:00** Read First Time in House of Origin `reading-1`
- **2023-06-01T14:30:00+00:00** Enacted as 2023-377 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7940da90-ef2a-4015-8632-de66ef0400aa`. Confidence: reported (aggregated from official Alabama legislature records).