---
type: "Bill"
title: "Individual income taxes; deduction for qualified overtime income established."
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2026rs"
identifier: "HB 527"
citation: "Alabama HB 527 (2026rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Lomax"]
version_count: 7
action_count: 26
vote_count: 0
first_action: "2026-02-26T05:00:00+00:00"
last_action: "2026-04-17T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/a64093df-b6f7-45b1-8713-d2d6a8695bc8"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "5e07c4631e0fe073e14275591a9a7972071d523fde43983336640e556ef76b2f"
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 527 (2026rs) — Individual income taxes; deduction for qualified overtime income established.

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/HB527-int.pdf)
2. **Engrossed** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB527-eng.pdf)
3. **Lomax motion to Table - Adopted Roll Call 1061** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SLGLM75-1.pdf)
4. **Lomax motion to Table - Adopted Roll Call 1062** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/TBEB259-1.pdf)
5. **Motion to Adopt - Adopted Roll Call 1060** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/RBTICNY-1.pdf)
6. **Motion to Adopt - Adopted Roll Call 1063** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/I3TAE6W-1.pdf)
7. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB527-enr.pdf)

## Sponsors

- Lomax — primary (person)

## Timeline

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

- **2026-04-17T04:00:00+00:00** Enacted `became-law`
- **2026-04-08T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2026-04-08T04:00:00+00:00** Signature Requested
- **2026-04-08T04:00:00+00:00** Enrolled
- **2026-04-08T04:00:00+00:00** Ready to Enroll
- **2026-04-08T04:00:00+00:00** Motion to Read a Third Time and Pass - Adopted Roll Call 1244 `passage`
- **2026-04-08T04:00:00+00:00** Third Reading in Second House
- **2026-04-07T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Finance and Taxation Education)
- **2026-04-07T04:00:00+00:00** Reported Out of Committee Second House
- **2026-03-31T04:00:00+00:00** Pending Committee Action in Second House (Finance and Taxation Education)
- **2026-03-31T04:00:00+00:00** Read for the first time and referred to the Senate Committee on Finance and Taxation Education `reading-1, referral-committee`
- **2026-03-31T04:00:00+00:00** Engrossed
- **2026-03-31T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1064 `passage`
- **2026-03-31T04:00:00+00:00** Motion to Adopt - Adopted Roll Call 1063
- **2026-03-31T04:00:00+00:00** Shaw 1st Amendment Offered `amendment-introduction`
- **2026-03-31T04:00:00+00:00** Lomax motion to Table - Adopted Roll Call 1062
- **2026-03-31T04:00:00+00:00** Lands 2nd Amendment Offered `amendment-introduction`
- **2026-03-31T04:00:00+00:00** Lomax motion to Table - Adopted Roll Call 1061
- **2026-03-31T04:00:00+00:00** Lands 1st Amendment Offered `amendment-introduction`
- **2026-03-31T04:00:00+00:00** Motion to Adopt - Adopted Roll Call 1060
- **2026-03-31T04:00:00+00:00** Ways and Means Education Engrossed Substitute Offered (Ways and Means Education) `amendment-introduction`
- **2026-03-31T04:00:00+00:00** Third Reading in House of Origin
- **2026-03-19T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Ways and Means Education)
- **2026-03-18T04:00:00+00:00** Reported Out of Committee House of Origin (Ways and Means Education)
- **2026-02-26T05:00:00+00:00** Pending Committee Action in House of Origin (Ways and Means Education)
- **2026-02-26T05:00:00+00:00** Read for the first time and referred to the House Committee on Ways and Means 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/a64093df-b6f7-45b1-8713-d2d6a8695bc8`. Confidence: reported (aggregated from official Alabama legislature records).