This act amends Section 40-18-19, Code of Alabama 1975, to exempt from the state income tax the first $5,000 of taxable income received by a member of the Alabama National Guard as payment for inactive duty training, beginning January 1, 2027, through December 31, 2029 .

This act is the Sarah Marsh Heaven’s 27 Camp Safety Act. This act: (1) requires camp operators that host youth 16 years of age and younger to possess an emergency preparedness license issued by the Alabama Emergency Management Agency (EMA); (2) provides procedures and prerequisites for receiving a license, including camps having certain equipment and capabilities; (3) prohibits individuals convicted of sexual or violent crimes from being camp staff members; (4) prohibits constructing or expanding camp cabins in floodplains, subject to exceptions for existing cabins; (5) requires camp shelter spaces sufficient for all overnight campers and staff; (6) requires camps to have EMA-approved emergency preparedness plans that prescribe procedures for weather, natural disaster, sickness, injury, or death emergencies, including evacuation, sheltering in place, and parental notification; (7) authorizes legal guardians of campers to request and receive certain information from camps; (8) requires a safety orientation for newly-arrived campers and annual safety training for staff; (9) specifies safety compliance requirements for organizations that use licensed campsites; (10) provides an appeal process for disapproved license applications; (11) authorizes the EMA to inspect camps to verify compliance with this act; and (12) establishes the Youth Camp Safety Advisory Council to advise EMA on the implementation of this act.

This act amends Sections 11-66A-2, 40-9B-3, 40-9G-1, 40-18-372, and 41-23-252, Code of Alabama 1975, regarding research and development corridors and grants and tax abatements and incentives, to: (1) update references to the North American Industry Classification System (NAICS) codes to reflect updates released in 2022; and (2) replace references to the "Accelerate Alabama Strategic Economic Development Plan" with references to the "comprehensive economic development plan, CatALyst."