---
type: "Bill"
title: "Relating to child care and workforce development; to establish the employer tax credit, childcare facility tax credit, and nonprofit childcare provider grant program; to make legislative findings"
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2024rs"
identifier: "SB 280"
citation: "Alabama SB 280 (2024rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Garlan Gudger"]
version_count: 1
action_count: 3
vote_count: 0
first_action: "2024-04-04T04:00:00+00:00"
last_action: "2024-05-09T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/571d79a5-cf11-4c9b-a2bb-8006fedaef6e"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "395fcb9b9473a5e8d8e9be1a00928fa7dd4f3dc59356210b0ff2ca65c430363e"
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 280 (2024rs) — Relating to child care and workforce development; to establish the employer tax credit, childcare facility tax credit, and nonprofit childcare provider grant program; to make legislative findings

Taxation & Revenue

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2024RS/SB280-int.pdf)

## Sponsors

- Garlan Gudger — primary (person)

## Timeline

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

- **2024-05-09T04:00:00+00:00** Enacted `became-law`
- **2024-04-04T04:00:00+00:00** Pending Committee Action in House of Origin (Finance and Taxation Education)
- **2024-04-04T04:00:00+00:00** Read for the first time and referred to the Senate Committee on Finance and Taxation Education `reading-1, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/571d79a5-cf11-4c9b-a2bb-8006fedaef6e`. Confidence: reported (aggregated from official Alabama legislature records).