Alabama prices and inflation

HB 527 establishes a deduction of up to $1,000 per taxpayer for qualified overtime compensation for tax years 2026–28 and suspends the state portion of specified food sales and use taxes for May–June 2026. The deduction reduces taxable income, rather than providing a $1,000 payment. The temporary suspension concerns the state portion of the specified taxes; this source does not measure savings received or retail price changes. This topic relationship does not establish an effect on a state statistic.

Retained Alabama evidence context: income-taxes · reviewed policy-topic context. This record’s connection to the topic does not establish an effect on the measured result.

Notwithstanding any other provision of law to the contrary, for the period beginning May 1, 2026 through June 30, 2026, the state portion of the sales and use taxes on food levied pursuant to Sections 40-23-2(6) and 40-23-61(d), Code of Alabama 1975, shall be suspended.

The fact is the EIA Gulf Coast regional regular-gasoline price, including taxes, covering Alabama, Arkansas, Louisiana, Mississippi, New Mexico and Texas. Alabama policy concerns only one state in that regional measure; this is not an Alabama statewide average. Fuel taxes, fees, supply and retail pricing rules concern components of pump prices; they do not determine the regional average. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Alabama evidence context: Gulf Coast regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

Section 1. (a) For the period beginning April 15, 2026 until June 15, 2026, the state excise taxes on gasoline and motor fuels levied pursuant to Sections 40-17-325 and 40-17-370, Code of Alabama 1975, shall be suspended. (b) The Department of Revenue may adopt rules to implement this section. Section 2. This act shall become effective immediately.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Alabama evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

§36-6A-2 (a)(1) An eligible employee who is female shall be entitled to eight weeks of parental leave in connection with the birth, stillbirth, or miscarriage of her child which occurs on or after July 1, 2025. (2) An eligible employee who is male shall be entitled to two weeks of parental leave in connection with the birth, stillbirth, or miscarriage of his child which occurs on or after July 1, 2025. (3) An eligible employee shall be entitled to eight weeks of parental leave in connection with the placement of a child with the eligible employee for adoption which occurs on or after July 1, 2025, provided the child is three years of age or younger at the time that he or she is placed with the eligible employee. In the event that parents who jointly adopt a child are both eligible employees, one parent shall be entitled to eight weeks of parental leave in connection with the adoption and one parent shall be entitled to two weeks of parental leave in connection with the adoption. The State of Alabama Personnel Department, the State Board of Education, and the Alabama Community College System shall jointly adopt rules to implement this subdivision. (b) An eligible employee may not take parental leave under this section unless he or she has completed the requirements of subdivision (b)(1) and paragraph(b)(2)a. prior to taking parental leave. (1) The eligible employee shall provide the applicable employing agency a written plan regarding his or her intended use of the parental leave and any other leave he or she intends to take in connection with the qualifying event. (2)a. The eligible employee shall agree in writing with the applicable employing agency not to separate from employment for a period of at least eight weeks following the conclusion of any leave taken in connection with the qualifying event. b. The requirement of paragraph a. may be waived by the applicable employing agency in circumstances where the eligible employee is unable to return to work such as a serious health condition of the employee or of an immediate family member. c. If the eligible employee fails to comply with the return-to-work agreement required by this subdivision, the applicable employing agency may recover from the eligible employee, by offset or otherwise, an amount equal to the eligible employee’s hourly rate of pay multiplied by the number of hours the eligible employee failed to work in compliance with the return-to-work agreement. (3) In the event of an emergency that prevents an eligible employee from completing the requirements of subdivision (b)(1) and paragraph(b)(2)a. prior to taking parental leave, the eligible employee shall complete these requirements as soon as practicable after the emergency has ended. (c) An eligible employee may use any parental leave to which he or she is entitled under this chapter intermittently or on a reduced leave schedule, subject to the following limitations: (1) The parental leave shall be used within 365 days of the qualifying event or within 365 days of the eligible employee taking parental leave for a qualifying event, whichever occurs sooner. An eligible employee may only use parental leave in connection with one qualifying event during a 365-day period, even if more than one qualifying event occurs. (2) The eligible employee shall maintain a continuing parental role with any child whose birth or adoption was a qualifying event. (3) Parental leave taken intermittently or on a reduced leave schedule for bonding purposes shall be agreed to by the applicable employing agency prior to the start of the leave. (d) Parental leave taken under this section shall run concurrently with leave taken under Section 25-1-61 and under the Family and Medical Leave Act of 1993, codified as 29 U.S.C. § 2611, et seq. (e) Upon the expiration of an eligible employee's parental leave, the eligible employee shall be restored to the position that he or she held at the time of the qualifying event or to an equivalent position with equivalent seniority, status, employment benefits, pay, and other terms and conditions of employment, including any fringe benefits and service credits, that the eligible employee received or was entitled to prior to the commencement of his or her parental leave. A local education agency employee, as provided in Section 36-6A-1(3)b., shall be restored to the grade taught prior to taking parental leave unless otherwise agreed to by the employee. Nothing in this chapter shall be construed to prevent an eligible employee from receiving any cost-of-living salary increase provided generally to eligible employees or any merit increase to which the eligible employee would have been entitled had he or she not taken parental leave." “§36-6A-3 (a) Parental leave authorized by this chapter shall be administered as follows: (1) Parental leave shall be paid at 100 percent of the eligible employee's base pay. (2) Parental leave shall remain at 100 percent of the pay provided in subdivision (1) for the duration of the leave as if the eligible employee worked continuously from the date that the eligible employee commenced his or her parental leave until the date the eligible employee returns from parental leave. (3) Parental leave shall not require an eligible employee to use or exhaust sick leave, annual leave, or any other leave or paid time off. (4) Parental leave has no cash value. (b) Any unused parental leave may not be used to calculate an eligible employee's retirement benefits. (c) Unused parental leave shall not roll over, be reserved for use during a subsequent qualifying event, or be paid to the eligible employee."

The fact is the EIA Gulf Coast regional regular-gasoline price, including taxes, covering Alabama, Arkansas, Louisiana, Mississippi, New Mexico and Texas. Alabama policy concerns only one state in that regional measure; this is not an Alabama statewide average. Fuel taxes, fees, supply and retail pricing rules concern components of pump prices; they do not determine the regional average. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Alabama evidence context: Gulf Coast regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

"(e) The indexing provisions of subsection (d) shall terminate on September 1, 2039.

The fact is the EIA Gulf Coast regional regular-gasoline price, including taxes, covering Alabama, Arkansas, Louisiana, Mississippi, New Mexico and Texas. Alabama policy concerns only one state in that regional measure; this is not an Alabama statewide average. Fuel taxes, fees, supply and retail pricing rules concern components of pump prices; they do not determine the regional average. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Alabama evidence context: Gulf Coast regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

Section 6. (a) Effective for tax periods beginning after August 31, 2019, an additional excise tax of six cents ($0.06) is imposed on each net gallon of gasoline and diesel fuel. (b) Effective October 1, 2020, this additional excise tax is increased by two cents ($.02) to eight cents ($0.08) on each net gallon of gasoline and diesel fuel. (c) Effective October 1, 2021, this additional excise tax is increased by two cents ($.02) to ten cents ($0.10) on each net gallon of gasoline and diesel fuel. (d) Beginning October 1, 2023, and on July 1 of every other year thereafter, the excise tax rate provided in this section shall be adjusted by the percentage change in the yearly average of the National Highway Construction Cost Index (NHCCI) issued by the U. S. Federal Highway Administration (FHWA) for the most recent 12-month period ending December 31, compared to the base year average, which is the average for the 12-month period ending December 31, 2020 and rounded to the nearest whole cent. The maximum amount of increase or decrease in the excise tax rate shall not exceed $.01 per net gallon of gasoline or diesel fuel and shall take effect every other year. The Department of Revenue shall notify each terminal supplier, position holder, licensed distributor, and importer of the tax rate adjustment applicable under this paragraph on or before March 1. (e) This additional excise tax shall be levied, administered, and collected in accordance with the provisions of Article 12 of Chapter 17 of Title 40 of the Code of Alabama 1975, provided that the due date for payment and filing of returns for all motor fuel taxes, including the additional amounts levied in this act, shall be the 20th day of the month following the month in which the tax accrues, except as otherwise provided in Section 40-17-340 (d), and the bond required under Section 40-17-335 (a)(1) shall not exceed three million dollars ($3,000,000). The net tax proceeds, after the cost of collection and distribution to the Alabama Highway Finance Corporation authorized by this act shall be distributed to the state and to each county and municipality for transportation infrastructure purposes in accordance with the provisions this act.