Docket Room
HB 190·AL·house

Railroad Modernization Act of 2019, to increase the cap on income tax credits and extend the sunset date for five years through tax year 2032

Passed One ChamberFiled Jan 13, 2026
Sponsor: Baker (A)
Latest Action

Third Reading in House of Origin

Feb 12, 2026

Summary

The bill raises the maximum state income‑tax credit per mile of railroad track from $3,500 to $4,100, increases the annual amount of credits that can be reserved, and pushes the program’s sunset date to 2032. It creates a dedicated Railroad Rehabilitation Income Tax Credit Account funded from sales‑tax revenue to cover the credits, and allows the credit to be refunded or transferred to other entities. The changes affect railroad owners, lessees, and any business entity that spends money on railroad rehabilitation in Alabama.

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