Relating to sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt The Mike Slive Foundation from payment of state, county, and municipal sales and use taxes.
Relating to criminal procedure; to amend Section 15-25-2, Code of Alabama 1975, as last amended by Act 2022-201, 2022 Regular Session, to authorize the taking of depositions by video equipment of victims and witnesses of human trafficking under certain conditions.
Relating to voting rights; to amend Sections 15-22-36.1, 17-3-31, and 17-4-3, Code of Alabama 1975; to eliminate the application requirement and the Certificate of Eligibility to Register to Vote; to require the Board of Pardons and Paroles to determine whether an individual may have his or her right to vote restored if the individual has lost his or her right to vote by reason of conviction in a state or federal court and has been pardoned or released from incarceration or period of probation or parole; to allow an indigent individual to have his or her right to vote restored if he or she has paid all fines and restitution and is in compliance with an approved payment plan for the payment of court costs and fees or an approved community service plan to offset the payment of court costs and fees; to remove impeachment from the list of offenses that prohibit an individual from having his or her right to vote restored to make consistent with existing law; and to add Section 17-3-31.1 to the Code of Alabama 1975, to require notification to the individual that his or her right to vote has been restored.
Relating to municipalities and counties; to require the proceeds from motor fuel taxes levied by municipalities and counties to be used for road and bridge construction and maintenance with certain exceptions.
Relating to law enforcement; to amend Sections 26-19A-2, 26-19A-3, 26-19A-4, and 26-19A-5, Code of Alabama 1975, to expand missing and endangered persons alerts to include individuals who have been abducted; and to make nonsubstantive, technical revisions to update the existing code language to current style.
Relating to courts; to amend Section 12-15-204, Code of Alabama 1975, to require a person who is 16 years of age or older to be tried as an adult for any felony offense involving the use of a dangerous instrument against an employee of a juvenile detention center or the Department of Youth Services; and to make nonsubstantive, technical revisions to update the existing code language to current style.
Relating to state holidays; to amend Section 1-3-8, Code of Alabama 1975; to specify that Robert E. Lee Day would be observed on the second Monday in October; and to delete duplicative language and make nonsubstantive, technical revisions to update the existing code language to current style.
Relating to commencement of actions; to amend Section 6-2-8, Code of Alabama 1975, to further provide for the statute of limitations for civil actions involving certain sex offenses and to provide for retroactive effect.
Relating to courts; to amend Section 12-19-210, Code of Alabama 1975, to increase the expense allowance and mileage reimbursement paid to jurors by order or rule.
Relating to K-12 public education; to amend Section 16-1-14, Code of Alabama 1975; to provide legislative findings; to provide a uniform system of procedural due process protections for students facing suspension or expulsion for violating the student code of conduct or state law; and to require the State Board of Education to adopt rules to implement this act.
Relating to the salaries of public education employees; to provide for a revision of the State Minimum Salary Schedule to reflect a pay increase of two percent beginning with the fiscal year 2023-2024; to provide that each employee of certain boards of education shall receive the pay increase according to placement on the appropriate salary step; to require the appropriate increases on the State Minimum Salary Schedule; to provide support employees with a two percent pay increase beginning with the fiscal year 2023-2024; to require salary schedules; to provide the employees of certain other public educational institutions and schools with a two percent pay increase for the 2023-2024 fiscal year; to provide for an across the board salary increase on all two-year postsecondary salary schedules, to establish other requirements on the two-year postsecondary salary schedules; and to establish miscellaneous pay provisions relating to public education.
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.
Relating to the Retirement Systems of Alabama; to amend Section 36-27-59, Code of Alabama 1975, to remove the time limit for purchasing hazardous duty time for prior eligible service for certain firefighters, law enforcement officers, and correctional officers covered under the Employees' Retirement System or the Teachers' Retirement System as Tier I plan members.