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AL SB291

AL SB291
Tax incentives; reimbursement for violation of labor and trafficking laws provided for


summary

Introduced
02/10/2026
In Committee
02/10/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Tax incentives; reimbursement for violation of labor and trafficking laws provided for

AI Summary

This bill mandates that any company found guilty of or liable for violating human trafficking laws, as defined in Alabama state code (Sections 13A-6-152 and 13A-6-153), or federal child labor laws under the Fair Labor Standards Act of 1938 (29 U.S.C. § 212), must reimburse the state and local governments for the full cost of any economic development incentives, such as tax abatements, grants, or tax refunds, that they have received since the date of the violation. Additionally, the bill amends existing Alabama law to require that companies seeking to be approved for economic development incentives must certify that they, their subsidiaries, or their suppliers do not engage in human trafficking or child labor violations. It also adds a provision to project agreements for these incentives, allowing for the recapture of incentives if the approved company, its subsidiaries, or suppliers violate these labor and trafficking laws. This act is set to take effect on June 1, 2026.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Pending Senate Finance and Taxation General Fund (on 02/10/2026)

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