Crimes and offenses; manslaughter, criminally negligent homicide, and other motor vehicle crimes amended, restitution amended

Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax

This act amends Sections 40-18-551, 40-18-552, 40-18-557, and 40-18-559, Code of Alabama 1975, relating to the Rural Hospital Investment Program Board, to: (1) expand the definition of "utility tax" for purposes of the program; (2) move the board from the Office of the Treasurer to the Alabama Department of Revenue; and (3) further specify the utility tax payments against which a credit may be claimed. This act also repeals Section 40-18-560, Code of Alabama 1975, relating to the rulemaking authority of the State Treasurer and board regarding the program.

Posting of classroom curricula on school website, alternative review procedure provided for certain copyrighted materials

"This act provides that the death of a volunteer firefighter from cancer may be compensable to beneficiaries and dependents as a death in the line of duty if: (1) a physical prior to firefighter certification revealed no evidence of cancer; (2) the firefighter served no less than six years for a combination paid and volunteer department or one recognized by the Alabama Forestry Commission; and (3) records indicate exposure to carcinogens reasonable linked to the type of cancer resulting in death during fire suppression events.

This act substantially amends the Alabama Business and Nonprofit Entity Code, Title 10A of, and adds Sections 10A-2A-8.70, 10A-3A-6.14, 10A-3A-8.61, 10A-3A-8.62, and 10A-3A-8.70 to, the Code of Alabama 1975, to: (1) clarify the internal affairs doctrine thereby codifying the relevant common law; (2) provide for entities' filling instruments to be corrected and nullified; (3) prohibit registered agents from performing duties or functions via a virtual office or the retention of a mail forwarding service; (4) provide procedures for the execution of certificates of withdrawal by foreign entities; (5) authorize certain bylaw provisions regarding proxy matters, including proxy solicitations; (6) further provide for the rights of, and procedures governing, owners' and members' requests to inspect entities' records, including expedited judicial review for noncompliance; (7) provide duties of stockholders to the corporation and fellow stockholders; and (8) provide procedures and duties of officers, directors, stockholders, and corporate members regarding conflicting interest transactions and corporate opportunity transactions. This act also repeals Sections 10A-2A-16.10 and 10A-3A-4.20, Code of Alabama 1975, which provided for financial statements for entities' stockholders and members.

This act amends Chapters 2 and 2A of Title 26, Code of Alabama 1975, throughout to: (1) provide procedures and notice requirements for the removal of guardianship and conservatorship proceedings from probate court to circuit court; (2) specify when the circuit court may remand such proceedings; (3) revise notice requirements relating to guardianship and protective proceedings; (4) establish the duties of guardians ad litem, which include protecting the best interests of the respondent and other duties relating to communication, recordkeeping, reporting, investigation, and advocacy; and (5) require guardians ad litem to complete a training program prior to appointment. This act adds Sections 26-2A-54, 26-2A-107.1, and 26-2A-136.1 to the Code of Alabama 1975, to: (1) require the probate court to appoint a court representative to independently evaluate petitions for guardianships and protective proceedings in certain circumstances; (2) specify the duties of court representatives; (3) authorize the probate court to appoint a temporary or emergency guardian or a temporary or emergency conservator under certain circumstances; (4) provide notice requirements, limits on the duration of authority, hearing requirements, and procedures for removal in proceedings relating to temporary and emergency guardians and conservators; and (5) revise when a court may preserve and apply property of a person who is the subject of protective proceedings. This act also repeals Section 26-2A-107, Code of Alabama 1975, relating to the appointment of temporary guardians.

This act amends Section 40-18-14, Code of Alabama 1975, for tax years beginning on or after January 1, 2026, to: (1) exclude amounts contributed by an employer to the Trump Account of an employee or their dependent from the employee's gross income; and (2) permanently exclude amounts of principal or interest paid by an employer on any qualified education loan of an employee from the employee's gross income.

Children First Trust Fund, appropriations from for fiscal year ending September 30, 2027, use of allocation pursuant to Section 41-15B-2.2, Code of Alabama 1975 and this act, tobacco settlement revenues deposited in fund within 30 days of receipt

Campaign finance; campaign contributions required to be held in federally insured institution

Distinctive license plates; volunteer and professional firefighters plate fee increased, distribution of funds provided for

This act prohibits law enforcement officers from stopping or boarding a vessel for the sole purpose of performing a safety inspection or marine sanitation equipment inspection.

This act amends Section 15-23-12, Code of Alabama 1975, to extend the deadline to file a claim with the Alabama Crime Victims Compensation Commission from one year to two years after the injury or death upon which the claim is based.

This act transfers from the Educational Opportunities Reserve Fund, for the fiscal year ending September 30, 2026: (1) $399,150,000 to the Renewing Alabama's Investment in Student Excellence (RAISE) Fund for the continuation and expansion of RAISE Act; and (2) $100,850,000 to the College and Higher Education Excellence and Results (CHEER) Fund to provide initial funding to implement the CHEER Act.

This act is the Education Trust Fund Budget. This act makes appropriations for the support, maintenance, and development of public education in this state, for debt service, and for capital outlay for the fiscal year ending September 30, 2027.