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---
type: "Bill"
title: "Small Business Relief and Revitalization Act of 2022, cancellation of indebtedness income exempt from income tax, financial institution excise tax and corporate income tax due date extension, certain business tangible personal property ad valorem tax exemption, deposit of certified funds with Revenue in lieu of one-time surety bond for licensure, average monthly sales tax liability for estimated payments increased, Secs. 40-16-3.1, 40-18-39.1 added; Secs. 40-9-1, 40-23-6, 40-23-6.1, 40-23-7 am'd."
description: "Small Business Relief and Revitalization Act of 2022, cancellation of indebtedness income exempt from income tax, financial institution excise tax and corporate income tax due date extension, certain business tangible personal property ad valorem tax exemption, deposit of certified funds with Revenue in lieu of one-time surety bond for licensure, average monthly sales tax liability for estimated payments increased, Secs. 40-16-3.1, 40-18-39.1 added; Secs. 40-9-1, 40-23-6, 40-23-6.1, 40-23-7 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2022rs"
identifier: "HB 82"
citation: "Alabama HB 82 (2022rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Garrett"]
version_count: 4
action_count: 18
vote_count: 3
first_action: "2022-01-11T05:00:00+00:00"
last_action: "2022-02-22T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/5f1584f5-0b93-40af-932c-139df449c8aa"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB82"
source_hash: "6df5956896d5390105def4a2402148f5695fa3d7c9d8e3013c997bfe45e76662"
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 82 (2022rs) — Small Business Relief and Revitalization Act of 2022, cancellation of indebtedness income exempt from income tax, financial institution excise tax and corporate income tax due date extension, certain business tangible personal property ad valorem tax exemption, deposit of certified funds with Revenue in lieu of one-time surety bond for licensure, average monthly sales tax liability for estimated payments increased, Secs. 40-16-3.1, 40-18-39.1 added; Secs. 40-9-1, 40-23-6, 40-23-6.1, 40-23-7 am'd.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/HB82-int.pdf)
2. **Amd/Sub 216766-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/216766-2.pdf)
3. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/HB82-eng.pdf)
4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/HB82-enr.pdf)
## Votes
- Motion to Read a Third Time and Pass adopted Roll Call 336 — **290** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 29 — **990** (pass) · lower
- Motion to Adopt adopted Roll Call 28 — **980** (pass) · lower
## Sponsors
- Garrett — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2022-01-11T05:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means Education `reading-1, referral-committee`
- **2022-02-02T05:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
- **2022-02-03T05:00:00+00:00** Third Reading Passed `passage`
- **2022-02-03T05:00:00+00:00** Ways and Means Education Amendment Offered `amendment-introduction`
- **2022-02-03T05:00:00+00:00** Motion to Adopt adopted Roll Call 28 `amendment-passage`
- **2022-02-03T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 29 `passage`
- **2022-02-03T05:00:00+00:00** Morris intended to vote "Yea"
- **2022-02-03T05:00:00+00:00** Engrossed
- **2022-02-03T05:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation Education `reading-1, referral-committee`
- **2022-02-16T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2022-02-17T05:00:00+00:00** Third Reading Passed `passage`
- **2022-02-17T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 336 `passage`
- **2022-02-22T05:00:00+00:00** Passed Second House `passage`
- **2022-02-22T05:00:00+00:00** Signature Requested
- **2022-02-22T05:00:00+00:00** Enrolled
- **2022-02-22T05:00:00+00:00** Clerk of the House Certification
- **2022-02-22T05:00:00+00:00** Delivered to Governor at 3:19 p.m. on February 22, 2022. `executive-receipt`
- **2022-02-22T05:00:00+00:00** Assigned Act No. 2022-53. `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5f1584f5-0b93-40af-932c-139df449c8aa`. Confidence: reported (aggregated from official Alabama legislature records).