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Read. Follow. Verify.Alabama moves Rural Hospital Investment Program oversight to Department of Revenue and expands utility tax credit rules
Last action · February 4, 2026: EnactedSponsor: Terri Collins
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What This Bill Does
Alabama shifts the administration of the Rural Hospital Investment Program from the State Treasurer to the Alabama Department of Revenue, expands utility tax credit eligibility, and sets new rules allowing taxpayers to claim credits beginning January 1, 2026.
Taxpayers making donations to eligible rural hospitals face updated administrative procedures through the Department of Revenue, including direct pay permit requirements for utility tax credits and specific annual donation caps ranging from $15,000 for single filers to $500,000 for corporations.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Eligible rural hospitals
Eligible rural hospitals receive unrestricted transfers of funds from qualified donors and must submit donation certifications to the Department of Revenue within 30 business days.
Taxpayers making qualified donations
Taxpayers may claim tax credits to offset eligible taxes based on their donation amounts, subject to specific caps and direct pay permit requirements for utility taxes.
Alabama Department of Revenue
The department assumes administrative and rulemaking oversight of the program, issues tax credits, reserves credits, and confirms donations.
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
Who oversees the Rural Hospital Investment Program under this new law?
When can taxpayers begin claiming the tax credits?
What is required to claim a tax credit against utility taxes?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Became law.
Procedural history
21 actions- Feb 4, 2026HouseEnrolledEnacted
- Feb 3, 2026HouseEnrolledDelivered to Governor
- Feb 3, 2026SenateSignature Requested
- Feb 3, 2026HouseEnrolled
- Feb 3, 2026HouseReady to Enroll
- Feb 3, 2026HouseReady to Enroll
Show 15 earlier actions
- Feb 3, 2026SenateFloorMotion to Read a Third Time and Pass - Adopted Roll Call 220
- Feb 3, 2026SenateThird Reading in Second House
- Jan 29, 2026SenateRead for the Second Time and placed on the Calendar
- Jan 28, 2026SenateCommitteeReported Out of Committee Second House
- Jan 23, 2026SenateCommitteePending Committee Action in Second House
- Jan 22, 2026SenateIntroducedRead for the first time and referred to the Senate Committee on Finance and Taxation Education
- Jan 22, 2026HouseEngrossed
- Jan 22, 2026HouseFloorMotion to Read a Third Time and Pass as Amended - Adopted Roll Call 132
- Jan 22, 2026HouseMotion to Adopt - Adopted Roll Call 131
- Jan 22, 2026HouseCollins 1st Amendment Offered
- Jan 22, 2026HouseThird Reading in House of Origin
- Jan 20, 2026HouseRead for the Second Time and placed on the Calendar
- Jan 20, 2026HouseCommitteeReported Out of Committee House of Origin
- Jan 14, 2026HouseCommitteePending Committee Action in House of Origin
- Jan 14, 2026HouseIntroducedRead for the first time and referred to the House Committee on Ways and Means Education
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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transfer of Program Oversight
The legislation shifts programmatic and rulemaking authority over the Rural Hospital Investment Program from an elected constitutional officer (the State Treasurer) to a tax administration agency (the Alabama Department of Revenue).
Connected Entities
Sources
alison.legislature.state.al.us
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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