---
type: "Bill"
title: "Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal"
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2025rs"
identifier: "SB 174"
citation: "Alabama SB 174 (2025rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Chambliss"]
version_count: 5
action_count: 22
vote_count: 0
first_action: "2025-02-18T05:00:00+00:00"
last_action: "2025-05-14T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0494c01d-d95a-49f9-bc6c-b2c2db4dd641"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "680e1acdd1014631559dff9d3cf4c530bad39af032ef721d3efd6fc8d2516d69"
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 174 (2025rs) — Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal

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/2025RS/SB174-int.pdf)
2. **Chambliss motion to Adopt - Adopted Roll Call 526** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/KHM6GUA-1.pdf)
3. **Engrossed** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB174-eng.pdf)
4. **Singleton motion to Adopt - Adopted Roll Call 525** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/V7N9UVP-1.pdf)
5. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/SB174-enr.pdf)

## Sponsors

- Chambliss — primary (person)

## Timeline

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

- **2025-05-14T04:00:00+00:00** Enacted `became-law`
- **2025-05-06T04:00:00+00:00** Signature Requested
- **2025-05-06T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2025-05-01T04:00:00+00:00** Enrolled
- **2025-05-01T04:00:00+00:00** Ready to Enroll
- **2025-05-01T04:00:00+00:00** Motion to Read a Third Time and Pass - Adopted Roll Call 1153 `passage`
- **2025-04-17T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Judiciary)
- **2025-04-16T04:00:00+00:00** Reported Out of Committee Second House
- **2025-04-09T04:00:00+00:00** Pending Committee Action in Second House (Judiciary)
- **2025-04-09T04:00:00+00:00** Read for the first time and referred to the House Committee on Judiciary `reading-1, referral-committee`
- **2025-04-09T04:00:00+00:00** Engrossed
- **2025-04-08T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 527 `passage`
- **2025-04-08T04:00:00+00:00** Chambliss motion to Adopt - Adopted Roll Call 526
- **2025-04-08T04:00:00+00:00** Chambliss 1st Amendment Offered `amendment-introduction`
- **2025-04-08T04:00:00+00:00** Singleton motion to Adopt - Adopted Roll Call 525
- **2025-04-08T04:00:00+00:00** County and Municipal Government 1st Amendment Offered (County and Municipal Government) `amendment-introduction`
- **2025-04-08T04:00:00+00:00** Third Reading in House of Origin
- **2025-02-25T05:00:00+00:00** Read for the Second Time and placed on the Calendar (County and Municipal Government)
- **2025-02-25T05:00:00+00:00** Reported Out of Committee House of Origin
- **2025-02-25T05:00:00+00:00** County and Municipal Government 1st Amendment (County and Municipal Government)
- **2025-02-18T05:00:00+00:00** Pending Committee Action in House of Origin (County and Municipal Government)
- **2025-02-18T05:00:00+00:00** Read for the first time and referred to the Senate Committee on County and Municipal Government `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/0494c01d-d95a-49f9-bc6c-b2c2db4dd641`. Confidence: reported (aggregated from official Alabama legislature records).