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Enacted

Alabama exempts Precision Ocular from state sales tax for five years and authorizes local exemptions

Original title: Sales Tax; to exempt Precision Ocular

Last action · April 17, 2026: EnactedSponsor: Jabo Waggoner

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

State law exempts Precision Ocular from paying state from October 1, 2026, through September 30, 2031, and permits local governments to grant similar exemptions. The tax relief takes effect on September 1, 2026.

Why it matters

Lowers operating costs for a specific business entity by eliminating state sales tax obligations for a five-year period, while giving local governing bodies the option to reduce municipal and county tax burdens as well.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Precision Ocular

Exempt from paying state sales and use taxes for a five-year period and eligible for local tax exemptions upon municipal or county approval.

Directly affected

Counties and municipalities

Granted the authority to choose whether or not to exempt Precision Ocular from local sales and use taxes.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

When does the state sales tax exemption for Precision Ocular begin and end?
The state sales and use tax exemption begins on October 1, 2026, and ends on September 30, 2031, unless extended by the Legislature.
Are local sales taxes also automatically waived for Precision Ocular?
No. Counties and municipalities must individually approve exempting the entity from local .

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Became law.

Procedural history

24 actions
  1. Apr 17, 2026SenateEnrolled
    Enacted
  2. Apr 7, 2026House
    Signature Requested
  3. Apr 7, 2026SenateEnrolled
    Delivered to Governor
  4. Apr 7, 2026Senate
    Enrolled
  5. Apr 7, 2026Senate
    Ready to Enroll
  6. Apr 7, 2026Senate
    Ready to Enroll
Show 18 earlier actions
  1. Apr 7, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 1219
  2. Apr 7, 2026House
    Third Reading in Second House
  3. Mar 19, 2026House
    Read for the Second Time and placed on the Calendar
  4. Mar 18, 2026HouseCommittee
    Reported Out of Committee Second House
  5. Feb 17, 2026HouseCommittee
    Pending Committee Action in Second House
  6. Feb 17, 2026HouseIntroduced
    Read for the first time and referred to the House Committee on Ways and Means Education
  7. Feb 17, 2026Senate
    Engrossed
  8. Feb 17, 2026SenateFloor
    Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 426
  9. Feb 17, 2026Senate
    Waggoner motion to Adopt - Adopted Roll Call 425
  10. Feb 17, 2026Senate
    Finance and Taxation Education 1st Substitute Offered
  11. Feb 17, 2026Senate
    Third Reading in House of Origin
  12. Feb 12, 2026Senate
    Read for the Second Time and placed on the Calendar
  13. Feb 11, 2026SenateCommittee
    Reported Out of Committee House of Origin
  14. Feb 11, 2026Senate
    Finance and Taxation Education 1st Substitute
  15. Jan 22, 2026SenateCommittee
    Re-referred to Committee in House of Origin
  16. Jan 22, 2026SenateCommittee
    Reported Out of Committee House of Origin
  17. Jan 21, 2026SenateCommittee
    Pending Committee Action in House of Origin
  18. Jan 21, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Precision Ocular, Alabama, Patrick Harris and 1 more
OrganizationPrecision Ocular“Entity designated for state and local sales tax exemptions.”Map →
locationAlabama“State jurisdiction enacting the legislation.”Map →
PersonPatrick Harris“Secretary of the Senate.”Map →
PersonJabo Waggoner“Senator who introduced SB 190.”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance40
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz10
    Current news / social attention level

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