Alabama 2026 Regular Session

Alabama Senate Bill SB135

Filed/Read First Time
 
Introduced
1/13/26  

Caption

Private sector employers and employees; to create the Alabama Retirement Savings Program for the purpose of promoting greater retirement savings for private sector employees

Summary

SB135 creates the Alabama Retirement Savings Program, a state-facilitated retirement savings system for private-sector workers who do not have access to an employer-sponsored retirement plan. The program would be administered by the Alabama Department of Workforce and structured as an automatic-enrollment payroll deduction IRA, with employees able to opt out, choose contribution levels, and select among approved investment options such as a traditional IRA, Roth IRA, capital preservation fund, or life-cycle fund. The bill also authorizes the department to contract with private financial institutions and other service providers to design, manage, invest, and administer the program. The bill sets out detailed rules for program governance, funding, reporting, and implementation. It creates a separate program fund and an administrative fund, limits administrative fees, requires investment policy and annual audit reporting, and directs the department to provide outreach and financial literacy education. The program would be rolled out within 24 months of the act’s effective date, with phased implementation based on employer size, and employers would be required to establish payroll deposit arrangements and automatically enroll eligible employees unless they opt out.

Impact

SB135 would add a new chapter of state-administered retirement savings law affecting eligible private-sector employers, self-employed individuals, sole proprietors, and employees of businesses with 500 or fewer workers. It would impose payroll-deduction and enrollment responsibilities on participating employers, while expressly limiting employer liability and stating that the program is not an employer-sponsored plan and does not create fiduciary duties for employers. The bill also creates new state funds, directs the Department of Workforce to administer the program, and provides that account assets are not state property and generally are not counted as assets for benefit eligibility determinations under state or federal law, subject to federal requirements.

Sentiment

The available context suggests generally favorable policy sentiment toward the bill’s goal of expanding retirement savings access, but there is no recorded committee debate or vote history in the provided materials. The bill’s findings emphasize retirement insecurity, portability, low cost, and minimal burden on taxpayers and employers, indicating a pro-expansion, pro-savings framing. Because the bill is still pending committee action and no votes are listed, there is no documented legislative consensus or opposition in the supplied record.

Contention

The main potential points of contention are the automatic-enrollment structure, the employer compliance obligations, and the state’s role in administering a retirement program that relies on payroll deductions. Employers may be concerned about the administrative burden of setting up payroll deposit arrangements, automatic enrollment, and reporting, even though the bill allows use of third-party payroll providers and limits employer liability. Another possible issue is the program’s funding and fee structure, including startup costs, administrative fee caps, and the use of state or outside funds to launch the program. The bill also raises policy questions about investment risk, default options, and how the program interacts with federal IRA rules and public-benefit eligibility rules.

Companion Bills

No companion bills found.

Previously Filed As

AL SB173

Retirement, State Facilitated Retirement Savings Program created

AL SB244

Theft of employee retirement benefits, crime created

AL SB52

Taxation, tax credits, Alabama employers provided a tax credit for employees targeted under the federal Work Opportunity Tax Credit program

AL HB621

Teachers' Retirement System of Alabama, future Alabama High School Athletic Association employees prohibited from participating

AL HB21

Employment; requiring employers to provide reasonable break time and location for employees to express breast milk.

AL HB255

Employees' Retirement System of Alabama, State Police Tier II Plan members paid for up to 80 hours unused annual leave over 480 hours per year

AL SB1

Public education employees, providing compensation to full-time public education employees, on the job injury program, trust fund, and board created

AL SB216

Employees' Retirement System; retired firemedics, return to work without suspension of retirement allowance

AL HB504

Public Investments; to prohibit Board of Control of Employees' Retirement Systems of Alabama and Teachers' Retirement Systems of Alabama from investing with restricted entities affiliated with Communist Chinese military companies

AL HB542

District attorneys, prosecutors, office of prosecution services' attorneys, retirement benefits and allowances further provided for; membership of District Attorneys' Plan expanded; participation in supernumerary program and employees retirement system further provided for

Similar Bills

No similar bills found.