Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded

Public Service Commission; number of commissioners expanded to represent congressional districts, phase-in by election provided, term of office revised, position of Secretary of Energy established as cabinet member, calculation of electric utility rates revised

This act: (1) prohibits tethering a dog to a stationary object unless a trolley system is used in accordance with specified criteria, including the tether is not unreasonably heavy, only one dog is connected to the tether and is attached to a properly fitted collar or harness using swivels on each end, and the tether allows access to food, water, and shelter; (2) prohibits using a logging chain or choke or pinch collar to tether a dog; (3) prohibits restricting a dog within an enclosure unless in accordance with specified criteria, including the enclosure must have space for the dog to freely move and provide access to adequate water, food, and shelter; (4) exempts certain actions and persons from these prohibitions, including veterinarians, dog contests, service dogs, and walking a dog on a leash; (5) requires dogs tethered or confined outside to have access to shelter that has bedding when cold, a solid floor, space for a dog to extend its limbs, is free from accumulated wastes, and provides adequate ventilation and protection from the elements; (6) exempts certain actions and persons from these prohibitions and requirements including dogs whose purpose is related to agriculture or hunting or individuals temporarily tethering a dog near a place of business, home, or recreation area; (7) upon having probable cause that a violation of this act exists, authorizes certified law enforcement officers to order care be provided to a dog or to remove a dog if its life is in danger; (8) provides hearing and disposition procedures for seized dogs; and (9) provides violators shall pay all costs of boarding and caring for a seized dog and are guilty of a Class C misdemeanor for first violation, a Class B misdemeanor for a second violation, and Class A misdemeanor for a third and subsequent violation.

Rural areas; create a tiered rural classification schedule

Alabama Department of Economic and Community Affairs; Alabama Centralized Grant Management Database, established to maintain lists of available grants

This act adds Section 16-40-13 to the Code of Alabama 1975 to: (1) beginning with the 2027-2028 school year, require public school students in grades 6 through 12 to complete a course in violence prevention, conflict resolution, and mediation, including specified topics, before graduating from high school; and (2) require the State Department of Education, before June 30, 2027, to prepare and make available instructional material guidelines for use by local boards of education in developing and determining the curriculum for satisfying the course.

Legal tender; authorizing the rounding of in-person cash transactions to the nearest five cents

Municipal Firefighters' Bill of Rights; rights and procedures for firefighters' personnel issues established

Rural Health Transformation Program, appropriations for the fiscal year ending September 30, 2027

Employee drug testing; employee notice requirements revised

Artificial Intelligence; state agencies required to perform quarterly AI-assisted review of rules

Motor vehicles, license plates, issuance of "Invisible Disability" decals, authorized

Veteran license tags; certain veterans exposed to radiation added to those eligible for distinctive tag

Public preK-12 education; discussions of gender identity prohibited, employees prohibited from displaying flags or insignia relating to sexual orientation or gender identity and from referring to students by pronouns inconsistent with student's biological sex

Firefighters; to include Parkinson's Disease in occupational diseases to be compensated for death and disability