The 2026 regular session of the Alabama Legislature has reached its halfway point as today is the 15th meeting day of the 30 meeting days that the Alabama Constitution allows for lawmakers to complete their work.

The state’s Education Trust Fund (ETF) budget, which allocates dollars for K-12 public schools, community colleges, and four-year public universities across Alabama, and the General Fund budget, which funds the operations of non-education state agencies, will soon begin to move within both bodies. The ETF originates in the Senate this year, and the General Fund will begin in the House. 

It is interesting to note that the only task the Alabama Constitution mandates legislators must complete each year is passage of balanced spending plans for the next fiscal cycle.

Gov. Kay Ivey signed into law this week a bill by Rep. Chris Sells (R - Greenville) and Sen. Clyde Chambliss (R - Prattville) that requires smart device app stores to verify a user’s age and link accounts held by minors to their parents.

The sponsors, who previously passed into law a bill requiring adult content filters to be activated at the time of cell phone purchases, said the new law will prevent children from downloading inappropriate or adult-themed apps without their parents’ knowledge.

Under the provisions of the law, children would be placed in an age category when setting up an app store account, and parents or guardians would create linked accounts allowing them to approve apps before download. 

The measure also empowers the attorney general to bring action when violations by app stores occur, and it allows parents to bring civil actions for failure to comply.

The House Ways and Means Education Committee awarded a favorable report on Thursday to a bill sponsored by House Speaker Pro Tem Chris Pringle (R - Mobile) that extends the state’s existing tax credit for restoring historic properties.

Originally passed in 2013 and extended in 2021, the tax credit is set to expire in 2027 unless lawmakers take action and pass legislation to stop it from sunsetting.

House Bill 452 extends the tax credit to 2032, increases the annual limit on allowable credits, and provides additional credits to incentivize historic property rehabilitation in rural portions of Alabama.

The tax credit applies to Alabama properties that are at least 75 years old and are certified by the Alabama Historical Commission as being listed on the National Register of Historic Places, being eligible for listing on the National Register of Historic Places, or contributing to the historic significance of a Registered Historic District.

The current law allows taxpayers to claim an Alabama income tax credit of up to 25 percent of actual expenditures directly related to the rehabilitation of a certified historic structure, but it may not be owner-occupied or used exclusively as a primary or secondary residence. Certain expenses, such as the cost of acquiring the historic structure, the personal labor of the owner, and others, are excluded from the tax credits.

Pringle’s legislation retains the current 25 percent tax credit for historic properties in urban areas, but increases the tax credit to 30 percent of allowable expenses for rehabilitating historic properties located in rural areas, which are defined as counties with populations of less than 175,000.

The bill also raises the annual statewide cap on historic rehabilitation tax credits to $25 million.

The measure now goes to the full House for consideration.

The Senate County and Municipal Government committee approved on Tuesday a bill that is sponsored by Sen. Greg Albritton (R - Range), which would require contractors to obtain business licenses in municipalities in which they perform work even if they do not maintain a physical business presence within them.

Senate Bill 304 applies to general contractors, subcontractors, and homebuilders, and it includes those who specialize in areas such as electrical, plumbing, HVAC, natural gas, and refrigeration.

Under the provisions of the measure, the cost of the business license may be either a flat fee or a percentage of gross receipts, but only the receipts for work performed within the municipality may be sued to determine the amount.

Work performed on behalf of a county government but located within a municipality would not require a business license to be obtained.

The bill goes to the full Senate for consideration.

After a string of traditional two-day meeting weeks, the Legislature will work in the chambers for three-days this week, which is part of the leadership’s plan to speed the session along so lawmakers facing primary opponents may have time to return to their districts and campaign prior to the May 19 elections.

The House and Senate leadership are considering two approaches for the rest of the session. 

One option under consideration is meeting for the traditional two days during the first two weeks of March and holding a three-day week just before lawmakers leave for their weeklong Spring Break recess from March 23 to March 27, which would bring the session to an end during the first or second week of April.

Another option being discussed is a long series of three-day weeks that could formally end the session even before the Spring Break recess is scheduled to begin.