This act amends Sections 11-81-240, 11-81-241, 11-81-242, 11-81-243, 11-81-244, 11-81-245, 11-81-246, and 11-81-249, Code of Alabama 1975, to: (1) rename the Property Insurance and Energy Reduction Act of Alabama as the Property Insurance Reduction and Capital Expenditure Act of Alabama; (2) add private capital providers to those who may finance qualified improvements; (3) add new construction and adaptive reuse costs to the definition of qualified projects; (4) require liens be placed on qualified property to secure assessments assigned to private capital providers; (5) revise the process by which local governments establish and administer a program, including fees that may be assessed on qualified property owners; and (6) revise the program application process for property owners, including providing for assessment agreements. This act adds Sections 11-81-251 and 11-81-252 to the Code of Alabama 1975, to: (1) prohibit public monies from funding private loans made pursuant to a program; and (2) exempt local government officials and employees from liability under a program. This act also repeals Sections 11-81-247 and 11-81-248, Code of Alabama 1975, regarding program loss reserve funds and state regulatory jurisdiction under a program.

University of Montevallo; board of trustees terms of office revised; quorum for meetings of board of trustees revised; and office of president qualifications revised

Higher education, to require public colleges and universities to submit annual report on the amount of state and federal funds received and expended, and plans for operating if federal or state funding reduced

Motor vehicles; impoundment conditions and procedures, further provided; redemption procedures, further provided; issuance of local identification cards, restrictions provided

This act amends Section 11-43-85, Code of Alabama 1975, to increase the annual expenditure threshold amounts that trigger municipalities to conduct certain municipal audits as follows: (1) for required annual audits, from $300,000 of annual expenditures to at least $500,000; (2) for required biennial audits, from less than $300,000 of annual expenditures to between $300,000 and $500,000; and (3) for those municipalities whose city council may elect an annual audit in lieu of a biennial audit, from less than $100,00 of annual expenditures to less than $300,000.

Social media content; trust required for certain minors who are performers or featured in social media content, calculation of compensation and designation of trustee for trust provided for, procedure for adult to request removal of social media content featuring themselves as a minor required for social media companies, cause of action created against certain individuals who fail to comply with trust and social media content requirements

Social media; certain media feeds lacking age verification, Attorney General authorized to enforce

Food labeling; ingredient, artificial ingredient, and natural ingredient defined, certain labeling prohibited

Tuscaloosa County; overtime compensation, public safety employees, further provided

This act: (1) requires app store providers to verify age categories of account holders; (2) requires accounts of minors to be affiliated with parental accounts; (3) requires app store providers to obtain parental consent before allowing minor account holders to download or purchase apps, make in-app purchases, or access apps with significant changes; (4) requires app store providers to facilitate parental consent withdrawal; (5) requires app store providers to notify users of significant app changes; (6) requires app store providers to provide age category data and consent status to app developers; (7) requires app store providers to protect, and prohibits the unauthorized sharing of, age category data; (8) prohibits app store providers and app developers from enforcing contracts or terms of service against minors without parental consent; (9) requires app developers to notify app store providers of significant app changes; (10) prohibits app developers from using age category data in unauthorized ways; (11) requires app developers to verify each user's age and parental consent, if applicable, limit age data received from providers, request age data or parental consent under certain circumstances, and use the lowest applicable age category when implementing safety restrictions; (12) directs the Attorney General to adopt rules; and (13) provides that violations are deceptive trade practices and may result in a civil penalty.

Administrative rules; adopting environmental protection criteria stricter than federal requirements prohibited

Consumer protection; access by minors to certain platform portions restricted; hours for sending notifications to covered minors limited; default platform settings on certain platforms required; mechanism for more stringent optional settings required; annual disclosure of certain data by covered operators required; violations a deceptive trade practice

Video games; age rating, required; penalties for violations, provided

Income tax; credit for donation to food banks.

Relating to Property Tax; amending the cap on the assessed value of real property