HB 480·AL·house
Simplified sellers use tax, distribution of local proceeds revised
FailedFiled Feb 19, 2026
Sponsor: England
Latest Action
Pending Committee Action in House of Origin
Feb 19, 2026
Summary
The bill changes how Alabama’s simplified sellers use tax (SSUT) proceeds are divided. After the state’s share, each county and city must send at least 40% of the money they receive to the local boards of education that serve their area, unless they already adopted a similar rule before October 1, 2027. The change takes effect on January 1, 2028.
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