republic-os/legislation/us/states/al/2023rs/sb-86.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/al	Alabama Legislature	2023rs	SB 86	Alabama SB 86 (2023rs)	bill	One-time rebate for qualified tax payers.	enacted	Arthur Orr	7	27	8	2023-03-21T04:00:00+00:00	2023-06-01T14:30:00+00:00	openstates	ocd-bill/7940da90-ef2a-4015-8632-de66ef0400aa	https://alison.legislature.state.al.us/bill-search	4e1e17736937af06096c0797f7f2af93bd6ef34f2c2de0c350088236919a5121	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. Act 2023-377 (committee substitute) — source
3. Amendment DY3ATT-1 (committee substitute) — source
4. Amendment XIMNZ7-1 (committee substitute) — source
5. Conference Committee on SB86 Amendment MYFE11-1 (committee substitute) — source
6. Engrossed (committee substitute) — source
7. Enrolled (enrolled) — source

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; origin ocd-bill/7940da90-ef2a-4015-8632-de66ef0400aa. Confidence: reported (aggregated from official Alabama legislature records).