Alabama 2026 Regular Session

Alabama House Bill HB28

Filed/Read First Time
 
Introduced
8/11/25  
Introduced
1/13/26  
Refer
8/11/25  
Refer
1/13/26  
Report Pass
1/14/26  
Report Pass
1/14/26  
Engrossed
1/20/26  
Refer
1/20/26  

Caption

Taxation; to establish an income tax credit for oyster shell recycling

Impact

The introduction of HB28 is expected to have a positive impact on state laws surrounding waste management and environmental conservation. The bill aligns with broader state objectives to enhance marine resource management and promote sustainable practices. If enacted, it would legally recognize the recycling of oyster shells as a valuable activity that warrants financial support, thereby integrating environmental priorities into fiscal policy. The bill highlights a growing recognition of the importance of recycling in maintaining ecological balance, particularly in coastal regions.

Summary

House Bill 28 (HB28) proposes the establishment of an income tax credit aimed at promoting oyster shell recycling. This initiative is designed to incentivize individuals and businesses to recycle oyster shells, which contributes to environmental sustainability and the restoration of marine ecosystems. By offering a financial benefit through tax credits, the bill encourages participation in recycling efforts that can ultimately aid in marine conservation and habitat restoration initiatives.

Sentiment

The sentiment surrounding HB28 is generally positive, with strong support from environmental advocates who see it as a significant step toward protecting marine habitats. Proponents argue that the tax credit would not only promote recycling efforts but also stimulate local economies by creating opportunities for businesses involved in shell recycling. Conversely, there may be concerns regarding the fiscal implications of introducing new tax credits, as opponents could argue about the impact on state revenue, though the overall tone appears favorable toward the environmental benefits.

Contention

While support for HB28 is robust among environmentalists, potential points of contention may arise regarding the implementation of the tax credit system and its effectiveness in achieving desired recycling outcomes. Critics might question whether the tax incentives will indeed lead to substantive increases in recycling rates or if there might be challenges in measurement and oversight. Additionally, the bill's financial implications for the state budget could spark debate about prioritizing environmental initiatives vis-à-vis other pressing fiscal needs.

Companion Bills

No companion bills found.

Previously Filed As

AL HB555

Establishes the Single Parent Support Income Tax Credit

AL HB259

Establish income tax credit for recruited or remote workers

AL SB52

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

AL HB381

Recycling; Department of Environmental Management required to issue credits; Department of Revenue required to accept credits in lieu of fees; civil penalties established

AL HB86

Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized

AL SB105

Rural Hospital Investment Program established, tax credits for donations to rural hospitals authorized

AL HB321

Relating to income tax; to provide a credit for donation of certain food items

AL HB46

Physicians, rural physicians income tax credit, replace existing credit

AL HB529

Taxation, taxation of vapor products provided for

AL HB543

Taxation, to increase the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation

Similar Bills

No similar bills found.