House Bill 527
2026 Regular Session
Enacted
Bill Info and Details
Bill Details
| Subject | Taxation & Revenue |
|---|---|
| Title | Individual income taxes; deduction for qualified overtime income established. |
| Status | Enacted |
| Last Action | 4/17/2026 - House Enacted - 2026-604 |
| Committees | |
| First Read | 2/26/2026 |
| Cosponsors | Blackshear, Crow, Garrett (D), Hulsey, Lovvorn, Marques, Paramore, Rehm, Reynolds, Rigsby, Robertson (C), Whitt (A) |
| Date | Body | Matter | Amd/Sub | Committee | Vote | Legislative Day |
|---|---|---|---|---|---|---|
4/17/2026 | House | Enacted | ||||
4/8/2026 | House | Delivered to Governor | 29 | |||
4/8/2026 | Senate | Signature Requested | 29 | |||
4/8/2026 | House | Enrolled | 29 | |||
4/8/2026 | House | Ready to Enroll | 29 | |||
4/8/2026 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 1244 | R 1244 | 29 | ||
4/8/2026 | Senate | Third Reading in Second House | R 1243 | 29 | ||
4/7/2026 | Senate | Read for the Second Time and placed on the Calendar | Finance and Taxation Education | 28 | ||
4/7/2026 | Senate | Reported Out of Committee Second House | 28 | |||
4/1/2026 | Senate | Pending Committee Action in Second House | Finance and Taxation Education | 26 | ||
4/1/2026 | Senate | Read for the first time and referred to the Senate Committee on Finance and Taxation Education | 26 | |||
3/31/2026 | House | Engrossed | 25 | |||
3/31/2026 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1064 | R 1064 | 25 | ||
3/31/2026 | House | Motion to Adopt - Adopted Roll Call 1063 | R 1063 | 25 | ||
3/31/2026 | House | Shaw 1st Amendment Offered | 25 | |||
3/31/2026 | House | Lomax motion to Table - Adopted Roll Call 1062 | R 1062 | 25 | ||
3/31/2026 | House | Lands 2nd Amendment Offered | 25 | |||
3/31/2026 | House | Lomax motion to Table - Adopted Roll Call 1061 | R 1061 | 25 | ||
3/31/2026 | House | Lands 1st Amendment Offered | 25 | |||
3/31/2026 | House | Motion to Adopt - Adopted Roll Call 1060 | R 1060 | 25 | ||
3/31/2026 | House | Ways and Means Education Engrossed Substitute Offered | Ways and Means Education | 25 | ||
3/31/2026 | House | Third Reading in House of Origin | R 1059 | 25 | ||
3/19/2026 | House | Read for the Second Time and placed on the Calendar | Ways and Means Education | 24 | ||
3/18/2026 | House | Reported Out of Committee House of Origin | Ways and Means Education | |||
2/26/2026 | House | Pending Committee Action in House of Origin | Ways and Means Education | 17 | ||
2/26/2026 | House | Read for the first time and referred to the House Committee on Ways and Means Education | 17 |
Date
4/17/2026
Body
House
Matter
Enacted
Amd/Sub
Committee
Vote
Legislative Day
Date
4/8/2026
Body
House
Matter
Delivered to Governor
Amd/Sub
Committee
Vote
Legislative Day
29
Date
4/8/2026
Body
Senate
Matter
Signature Requested
Amd/Sub
Committee
Vote
Legislative Day
29
Date
4/8/2026
Body
House
Matter
Enrolled
Amd/Sub
Committee
Vote
Legislative Day
29
Date
4/8/2026
Body
House
Matter
Ready to Enroll
Amd/Sub
Committee
Vote
Legislative Day
29
Date
4/8/2026
Body
Senate
Matter
Motion to Read a Third Time and Pass - Adopted Roll Call 1244
Amd/Sub
Committee
Vote
R 1244
Legislative Day
29
Date
4/8/2026
Body
Senate
Matter
Third Reading in Second House
Amd/Sub
Committee
Vote
R 1243
Legislative Day
29
Date
4/7/2026
Body
Senate
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Finance and Taxation Education
Vote
Legislative Day
28
Date
4/7/2026
Body
Senate
Matter
Reported Out of Committee Second House
Amd/Sub
Committee
Vote
Legislative Day
28
Date
4/1/2026
Body
Senate
Matter
Pending Committee Action in Second House
Amd/Sub
Committee
Finance and Taxation Education
Vote
Legislative Day
26
Date
4/1/2026
Body
Senate
Matter
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
Amd/Sub
Committee
Vote
Legislative Day
26
Date
3/31/2026
Body
House
Matter
Engrossed
Amd/Sub
Committee
Vote
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1064
Amd/Sub
Committee
Vote
R 1064
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Motion to Adopt - Adopted Roll Call 1063
Amd/Sub
Committee
Vote
R 1063
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Shaw 1st Amendment Offered
Amd/Sub
Committee
Vote
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Lomax motion to Table - Adopted Roll Call 1062
Amd/Sub
Committee
Vote
R 1062
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Lands 2nd Amendment Offered
Amd/Sub
Committee
Vote
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Lomax motion to Table - Adopted Roll Call 1061
Amd/Sub
Committee
Vote
R 1061
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Lands 1st Amendment Offered
Amd/Sub
Committee
Vote
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Motion to Adopt - Adopted Roll Call 1060
Amd/Sub
Committee
Vote
R 1060
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Ways and Means Education Engrossed Substitute Offered
Amd/Sub
Committee
Ways and Means Education
Vote
Legislative Day
25
Date
3/31/2026
Body
House
Matter
Third Reading in House of Origin
Amd/Sub
Committee
Vote
R 1059
Legislative Day
25
Date
3/19/2026
Body
House
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Ways and Means Education
Vote
Legislative Day
24
Date
3/18/2026
Body
House
Matter
Reported Out of Committee House of Origin
Amd/Sub
Committee
Ways and Means Education
Vote
Legislative Day
Date
2/26/2026
Body
House
Matter
Pending Committee Action in House of Origin
Amd/Sub
Committee
Ways and Means Education
Vote
Legislative Day
17
Date
2/26/2026
Body
House
Matter
Read for the first time and referred to the House Committee on Ways and Means Education
Amd/Sub
Committee
Vote
Legislative Day
17
Act No.
2026-604Effective Date Certain
This act amends Section 40-18-15, Code of Alabama 1975, to: (1) for tax years beginning January 1, 2026, and ending December 31, 2028, establish an individual income tax deduction for qualified overtime compensation equal to the amount of qualified overtime compensation received during the taxable year, not exceeding $1,000 per taxpayer and regardless of whether deductions are itemized; and (2) beginning May 1, 2026, through June 30, 2026, suspend the state portion of the sales and use tax on food.
Fiscal Notes
| Description |
|---|
Passed First Chamber |
Passed First Chamber |
Introduced |
Budget Isolation Resolutions
| BIR | Body | Date | Matter | Vote |
|---|---|---|---|---|
BIR1044 | Senate | 4/8/2026 | Passed by Second House | R 1243 |
BIR1044 | House | 3/31/2026 | Passed by House of Origin | R 1059 |
BIR
BIR1044
Body
Senate
Date
4/8/2026
Matter
Passed by Second House
Vote
R 1243
BIR
BIR1044
Body
House
Date
3/31/2026
Matter
Passed by House of Origin
Vote
R 1059