"This act amends Sections 28-4A-1 through 28-4A-6, Code of Alabama 1975, and redesignates those sections as Article 1, Chapter 4A, Title 28, Code of Alabama 1975, adds Sections 28-4A-7, 28-4A-8, and 28-4A-9 to Article 1, Chapter 4A, Title 28, Code of Alabama 1975, adds Articles 2, 3, and 4 to Chapter 4A, Title 28, Code of Alabama 1975, and amends Section 28-3A-13.1, Code of Alabama 1975, to: (1) rename the Alabama Brewpub Act as the Alabama Small Craft Alcoholic Beverages Act; (2) authorize the Alcoholic Beverage Control Board to issue hybrid craft alcoholic beverage complex licenses to operate any combination of a brewpub, small craft distillery, or small craft winery on one campus for an annual fee of $2,000, or $1,000 if already in possession of an existing license; (3) provide requirements to qualify for a complex license, including that each alcohol type must be manufactured on a separate premises but on contiguous and walkable properties; (4) authorize complex licensees to conduct guided tours of the manufacturing operations and offer tastings of the manufactured beverage, subject to restrictions; (5) provide for the board to issue tasting room extension licenses to complex licensees to allow retail sale of manufactured beverages at public events on the manufacturer's property; (6) provide for the board to approve licensed manufacturers to maintain off-premises extension locations where finished and unfinished goods may be stored; (7) provide for the board to issue brewpub licenses for a fee of $1,000 to brew and sell beer on the licensed premises subject to certain conditions, including food must be provided on premises, packaging and production limits, and excise taxes; (8) provide for the board to issue small craft distillery licenses for a fee of $1,000 to sell and distill liquor on the licensed property subject to certain conditions, including packaging, production, and sale limits and excise taxes; and (9) provide for the board to issue small craft winery licenses for a fee of $1,000 to sell and produce table wine on the licensed premises subject to certain conditions, including packaging, production, and sale limits and excise taxes.

This act: (1) makes supplemental appropriations totaling $203,404,327 from the federal One Big Beautiful Bill Act of 2025 for the Rural Health Transformation Program to the Alabama Department of Economic and Community Affairs (ADECA) for various initiatives for the fiscal year ending September 30, 2027; (2) provides that any appropriated funds unexpended on September 30, 2027, are reappropriated for the same purpose for the fiscal year beginning October 1, 2027; and (3) authorizes the Director of ADECA, upon obtaining a written concurrence from a majority of the Finance Director, Chair of the House Ways and Means General Fund Committee, and the Chair of the Senate Finance and Taxation General Fund Committee, to seek approval from the Centers for Medicare and Medicaid Services to adjust reappropriated funds for that fiscal year.

This act substantially amends Chapter 1 of Title 34, Code of Alabama 1975, to: (1) replace statutory prerequisites to sit for the Certified Public Accountant (CPA) exam and become a licensed CPA relating to education, experience, and other factors with prerequisites adopted by the board; (2) require all non-licensed owners of public accounting firms with a principal place of business is in this state to register with the board; (3) require CPAs licensed in another state to satisfy educational requirements adopted by the board in order to have practice privileges in this state; (4) authorize the Alabama State Board of Public Accountancy to distribute proposed rules, amendments, and disciplinary charges by electronic mail; (5) remove intent to become a citizen as a factor which satisfies permitting requirements to practice public accounting; and (6) specify that nonregistered firms may not engage in any advertising that indicate the firm is a certified public accounting firm.