---
type: "Bill"
title: "Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended"
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2026rs"
identifier: "HB 399"
citation: "Alabama HB 399 (2026rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Hulsey"]
version_count: 7
action_count: 30
vote_count: 0
first_action: "2026-02-05T05:00:00+00:00"
last_action: "2026-04-17T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/c1f73edb-6205-4b6e-9d66-f41349680ff8"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "651e6c8046027b70923f43ebe8dbf4526398d1c93edcf6bea4ced50f2e3fbac9"
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 399 (2026rs) — Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended

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/2026RS/HB399-int.pdf)
2. **Engrossed** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB399-eng.pdf)
3. **Jones motion to Adopt - Adopted Roll Call 1314** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/84X6K2F-1.pdf)
4. **Jones motion to Table - Adopted Voice Vote** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/W18Z8EE-1.pdf)
5. **Motion to Adopt - Adopted Roll Call 830** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/I3SA7ZZ-1.pdf)
6. **Motion to Adopt - Adopted Roll Call 831** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/TBT3459-1.pdf)
7. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB399-enr.pdf)

## Sponsors

- Hulsey — primary (person)

## Timeline

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

- **2026-04-17T04:00:00+00:00** Enacted `became-law`
- **2026-04-09T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2026-04-09T04:00:00+00:00** Signature Requested
- **2026-04-09T04:00:00+00:00** Signature Requested
- **2026-04-09T04:00:00+00:00** Signature Requested
- **2026-04-09T04:00:00+00:00** Enrolled
- **2026-04-09T04:00:00+00:00** Ready to Enroll
- **2026-04-09T04:00:00+00:00** Ready to Enroll
- **2026-04-09T04:00:00+00:00** Hulsey Motion to Concur In and Adopt Senate Amendment - Adopted Roll Call 1357
- **2026-04-09T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1315 `passage`
- **2026-04-09T04:00:00+00:00** Jones motion to Adopt - Adopted Roll Call 1314
- **2026-04-09T04:00:00+00:00** Jones 1st Amendment Offered `amendment-introduction`
- **2026-04-09T04:00:00+00:00** Jones motion to Table - Adopted Voice Vote
- **2026-04-09T04:00:00+00:00** Fiscal Responsibility and Economic Development 1st Amendment Offered (Fiscal Responsibility and Economic Development) `amendment-introduction`
- **2026-03-17T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Fiscal Responsibility and Economic Development)
- **2026-03-17T04:00:00+00:00** Reported Out of Committee Second House
- **2026-03-17T04:00:00+00:00** Fiscal Responsibility and Economic Development 1st Amendment (Fiscal Responsibility and Economic Development)
- **2026-03-11T04:00:00+00:00** Pending Committee Action in Second House (Fiscal Responsibility and Economic Development)
- **2026-03-11T04:00:00+00:00** Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development `reading-1, referral-committee`
- **2026-03-10T04:00:00+00:00** Engrossed
- **2026-03-10T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 832 `passage`
- **2026-03-10T04:00:00+00:00** Motion to Adopt - Adopted Roll Call 831
- **2026-03-10T04:00:00+00:00** Hulsey 1st Amendment Offered `amendment-introduction`
- **2026-03-10T04:00:00+00:00** Motion to Adopt - Adopted Roll Call 830
- **2026-03-10T04:00:00+00:00** Transportation, Utilities and Infrastructure Engrossed Substitute Offered (Transportation, Utilities and Infrastructure) `amendment-introduction`
- **2026-03-10T04:00:00+00:00** Third Reading in House of Origin
- **2026-02-10T05:00:00+00:00** Read for the Second Time and placed on the Calendar (Transportation, Utilities and Infrastructure)
- **2026-02-10T05:00:00+00:00** Reported Out of Committee House of Origin (Transportation, Utilities and Infrastructure)
- **2026-02-05T05:00:00+00:00** Pending Committee Action in House of Origin (Transportation, Utilities and Infrastructure)
- **2026-02-05T05:00:00+00:00** Read for the first time and referred to the House Committee on Transportation, Utilities and Infrastructure `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/c1f73edb-6205-4b6e-9d66-f41349680ff8`. Confidence: reported (aggregated from official Alabama legislature records).