Alabama income and taxes

The fact counts Social Security retirement, survivors, and disability beneficiaries in current-payment status. Benefit administration concerns a component of that population; SSI, Medicare, and state pensions are separate programs. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Alabama evidence context: People receiving Social Security benefits. This record’s connection to the topic does not establish an effect on the measured result.

LIMITATION ON ADMINISTRATIVE EXPENSES(INCLUDING TRANSFER OF FUNDS)For necessary expenses, including the hire and purchase of two passenger motor vehicles, and not to exceed $20,000 for official reception and representation expenses, not more than $14,692,978,000 may be expended, as authorized by section 201(g)(1) of the Social Security Act, from any one or all of the trust funds referred to in such section: Provided, That not less than $2,700,000 shall be for the Social Security Advisory Board: Provided further, That unobligated balances of funds provided under this paragraph at the end of fiscal year 2027 not needed for fiscal year 2027 shall remain available until expended to invest in the Social Security Administration information technology and telecommunications hardware and software infrastructure, including related equipment and non-payroll administrative expenses associated solely with this information technology and telecommunications infrastructure, except unobligated balances of funds described in the first proviso of this paragraph at the end of fiscal year 2027 not needed for fiscal year 2027 shall remain available until expended to invest in the Social Security Advisory Board information technology: Provided further, That the Commissioner of Social Security shall notify the Committees on Appropriations of the House of Representatives and the Senate prior to making unobligated balances available under the authority in the previous proviso: Provided further, That reimbursement to the trust funds under this heading for expenditures for official time for employees of the Social Security Administration pursuant to 5 U.S.C. 7131, and for facilities or support services for labor organizations pursuant to policies, regulations, or procedures referred to in section 7135(b) of such title shall be made by the Secretary of the Treasury, with interest, from amounts in the general fund not otherwise appropriated, as soon as possible after such expenditures are made.From funds provided under the first paragraph under this heading, not more than $2,397,000,000, to remain available through March 31, 2028, is for the costs associated with continuing disability reviews under titles II and XVI of the Social Security Act, including work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity, for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act, for the cost of co-operative disability investigation units, and for the cost associated with the prosecution of fraud in the programs and operations of the Social Security Administration by Special Assistant United States Attorneys: Provided, That, of such amount, $273,000,000 is provided to meet the terms of a concurrent resolution on the budget and $2,124,000,000 is additional new budget authority specified for purposes of a concurrent resolution on the budget: Provided further, That, of the additional new budget authority described in the preceding proviso, up to $25,100,000 may be transferred to the Office of Inspector General, Social Security Administration, for the cost of jointly operated co-operative disability investigation units: Provided further, That such transfer authority is in addition to any other transfer authority provided by law: Provided further, That the Commissioner shall provide to the Congress (at the conclusion of the fiscal year) a report on the obligation and expenditure of these funds, similar to the reports that were required by section 103(d)(2) of Public Law 104–121 for fiscal years 1996 through 2002: Provided further, That none of the funds described in this paragraph shall be available for transfer or reprogramming except as specified in this paragraph.

Foreign-born residents include naturalized citizens and lawfully and unlawfully present noncitizens. A provision about a particular immigration status concerns only a subset of that population; it does not change a person’s birthplace. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Alabama evidence context: Residents who are foreign-born. This record’s connection to the topic does not establish an effect on the measured result.

402.Naturalization(a)English requirementSection 312 of the Immigration and Nationality Act (8 U.S.C. 1423) is amended—(1)in subsection (a), by striking paragraph (1) and inserting the following:(1)an understanding of the English language, including the ability to read, write, speak, and comprehend English at a proficiency level not lower than B2 of the Common European Framework of Reference for Languages, or an equivalent standard prescribed by regulation; and; and(2)in subsection (b)—(A)by striking paragraphs (2) and (3); and(B)in paragraph (1), by striking (1) The requirements and inserting The requirements.(b)General residence period and other qualificationsSection 316(a) of such Act (8 U.S.C. 1427(a)) is amended—(1)by striking applicant, and inserting applicant—;(2)by striking (1) immediately and inserting the following:(1)immediately;(3)in paragraph (1)—(A)by striking five years each place such term appears and inserting 10 years; and(B)by striking three months, and inserting 3 months;;(4)in paragraph (2)—(A)by striking (2) has resided and inserting the following:(2)has resided;(B)by striking , and and inserting a semicolon;(5)in paragraph (3)—(A)by striking (3) during and inserting the following:(4)during; and(B)by striking the period at the end and inserting ; and; and(6)by adding at the end the following:(4)during the 10-year period immediately preceding the date of filing an application for naturalization, has complied with all Federal tax filing and payment obligations, or is in full compliance with an approved payment arrangement;(5)during such period, has not received a means-tested public benefit, except as expressly exempted under section 101(a)(54); and(6)has demonstrated civic integration through objective evidence prescribed by regulation, which may include compliance with registration requirements under the Military Selective Service Act, as applicable, and verified civic participation or community service..(c)Spouses of citizensSection 319(a) of such Act (8 U.S.C. 1430(a)) is amended by striking three years each place such term appears and inserting 10 years.(d)Application evidenceSection 334(a) of such Act (8 U.S.C. 1445(a)) is amended by adding at the end the following: An application for naturalization shall include official Federal tax return transcripts, or such other official tax records as the Secretary of Homeland Security may prescribe, for each taxable year within the period for which continuous residence and good moral character must be established, together with such additional objective evidence as the Secretary may require to establish compliance with sections 312 and 316..

Foreign-born residents include naturalized citizens and lawfully and unlawfully present noncitizens. A provision about a particular immigration status concerns only a subset of that population; it does not change a person’s birthplace. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Alabama evidence context: Residents who are foreign-born · Median household income. This record’s connection to the topic does not establish an effect on the measured result.

(b)Required attestation elementsAn employer’s attestation meets the requirements described in section 204A(a)(2) if the employer—(1)attests that the employer, before making a bona fide job offer to the alien—(A)took good faith steps to recruit United States workers for the job for which the alien has been made an offer using procedures that meet industry-wide standards and offering compensation that is not less than the compensation offered to the alien; and(B)offered the job to any United States worker who applied and was equally or better qualified for the job offered to the alien than such alien;(2)provides a summary of the recruitment efforts described in paragraph (1), including—(A)the good faith steps taken to recruit United States workers;(B)the name, address, and contact information, and resume (if provided) of each United States worker who applied for the job;(C)the name, address, and contact information of each United States worker who was offered the job, the proffered wage to each such worker, and whether each such worker accepted such offer; and(D)for each United States worker who was not offered the job, the reason why the job was not offered to such United States worker; and(3)attests the employer—(A)did not lay off and will not lay off any United States worker employed by the employer from a job that is essentially the equivalent of the job for which the employer made a bona fide offer of employment to the alien during the period beginning 90 days before making such attestation and ending on the last day of the employer’s employment of the alien;(B)will not place the alien with another employer for which the alien performs duties, in whole or in part, at 1 or more worksites—(i)owned, operated, or controlled by such other employer; or(ii)physically located within, adjacent to, or in close proximity to, a worksite described in clause (i) for the purpose of avoiding the requirements under this subsection; and(C)will employ the alien at not less than the promised wage rate for 3 years unless—(i)the alien is discharged for inadequate performance, violation of workplace rules, or other cause; or(ii)the alien voluntarily departed from the job or voluntarily retired.

Gross rent includes contract rent and tenant-paid utilities. Rental protections, assistance, and housing supply concern components of rental-market conditions; they do not set Alabama’s median rent. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

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

Section 4. The governing body of a Class 1 municipality within the State of Alabama may create, by ordinance, one or more community land trusts to operate within its jurisdiction. A community land trust shall be organized as an Alabama nonprofit corporation. Section 5. (a) The purpose of a community land trust is to: (1) Promote long-term affordable housing for low-income and moderate-income families; (2) Promote productive use of land through ground leases; and (3) Promote investment in affordable housing for long-term community benefit. (b) The bylaws of a community land trust shall provide all of the following: (1) The organization is membership-based. (2) Corporate membership is open to the general public. (3) Membership meetings are open to the general public, including nonmembers. (c) The board of directors shall consist of seven directors serving four-year terms. No director shall be a municipal, county, or state elected official and no immediate family member or member of the official's household shall be a director. If an existing director or other individual becomes an elected official, thereby disqualifying that individual or another from serving as a director, that existing director shall promptly tender his or her resignation. (1) Three directors shall be appointed by the governing body of the organizing municipality and shall have expertise and experience in careers or activities involving real estate, property management, finance, real estate law, transit planning, residential contracting, banking, architecture, or city planning. (2) Three directors shall be appointed by the mayor of the organizing municipality. One director shall be a professional in the finance or banking industry with experience in affordable and low-income housing, lending, finance, or tax credits for residential and commercial properties. One director shall be a registered architect, landscape architect, or city planner with experience in long- range planning and neighborhood/community master planning. One director shall be a specialist in housing-related activities with experience in developing affordable housing for low-income and moderate-income families. (3) One director who meets the requirements of subdivision (1) of this section shall be appointed by the Board of Directors of the Alabama Housing Finance Authority. The appointed director may be a member of that board. (4) The board of directors shall reflect the diversity of the community served by the community land trust to the extent practicable. No board member shall be an employee or independent contractor of the community land trust or have any immediate family member or household member who is an employee or independent contractor of the community land trust, except that the executive director shall be an ex officio member of the board of directors. A director may be removed by the appointing authority in the same manner as the original appointment. The board of directors shall adopt, review annually, and revise if necessary, a conflict of interest policy binding upon the board and staff of the community land trust. (d)(1) The board of directors may establish, through resolutions or bylaws, provisions for director compensation, including salary, per diem, and travel expenses. (2) The board of directors may employ staff through resolutions adopted by the board. Employees of the community land trust shall not be subject to the Merit System Act. The community land trust shall not employ an elected municipal, county, or state official or any immediate family member or member of an official's household as an employee or independent contractor. (3) Meetings of the board of directors, including quorum requirements and participation by electronic means, shall be governed by Sections 10A-3-2.11 and 10A-3-2.13, Code of Alabama 1975. (4) Directors shall be immune from civil liability for reasonable acts or omissions made within the scope of their official duties, except for acts or omissions involving willful misconduct, negligence, or fraud. (5) The community land trust shall not: (i) engage in political activity, lobbying, political consultation, or public advocacy relating to the operation, financing, or organization of the community land trust; or (ii) employ any person or engage any vendor to engage in any material part in political activity, lobbying, political consultation, or public advocacy relating to the operation, financing, or organization of the community land trust. (6) The community land trust shall be audited annually by the Department of Examiners of Public Accounts, with the cost paid by either the sponsoring municipality or the community land trust. The audits shall be made publicly available on the sponsoring municipality's website and promptly provided to the public upon request.

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 measures residents under 65 without health insurance. Insurance eligibility, enrollment, coverage continuity and premium assistance concern the covered population. Provider payments and covered services alone do not establish a coverage change, and Medicare-only changes mostly concern a different age population. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Alabama evidence context: People under age 65 without health insurance. This record’s connection to the topic does not establish an effect on the measured result.

Section 1. (a) For the purposes of this section, the term "eligibility" refers to eligibility for participation in or receipt of benefits from Medicaid. (b)(1) The Alabama Medicaid Agency may not accept eligibility determinations from an Exchange established under 42 U.S.C. § 18041(c). (2) The agency may accept assessments from an Exchange established under 42 U.S.C. § 18041(c), provided that the agency verifies eligibility and makes eligibility determinations. (c) Except where required by federal law, the Alabama Medicaid Agency may not: (1) Accept self-attestation of income, residency, age, household composition, caretaker or relative status, or receipt of other coverage without verifying that information prior to enrollment; or (2) Request the authority to waive or decline to periodically check any available income-related data sources to verify eligibility. (d) The Alabama Medicaid Agency shall enter into data matching agreements to receive and review information that may indicate a change in circumstances that may affect eligibility and cross-check households enrolled in Medicaid with other state data sets, including all of the following: (1) On at least a monthly basis, information from each of the following: a. The Alabama Department of Public Health, including, but not limited to, death records. b. The State Department of Human Resources, including, but not limited to, potential changes in residency as identified by out-of-state electronic benefit (EBT) transactions. c. The Department of Corrections, including, but not limited to, incarceration status. (2) On at least a quarterly basis, information from each of the following: a. The Department of Workforce, including, but not limited to, changes in employment, income, wages, assets, or disability status. b. The Department of Revenue, including, but not limited to, potential changes in income, wages, or residency as identified by tax records. (e) At least once a month, the Alabama Medicaid Agency shall assess continued eligibility and act on any changes that may affect eligibility based on a review of data from the following federal sources: (1) From the United States Social Security Administration, earned income information, death register information, incarceration records, supplemental security income information, beneficiary records, earnings information, and pension information. (2) From the United States Department of Health and Human Services, income and employment information maintained in the National Directory of New Hires database and child support enforcement data. (3) From the United States Department of Housing and Urban Development, payment and earnings information. (4) From the United States Federal Bureau of Investigation, national fleeing felon information. (5) From the United States Postal Service, change of address information. (f) Beginning not later than October 1, 2029, the Alabama Medicaid Agency shall submit enrollment information to the Centers for Medicare and Medicaid Services' national Medicaid enrollment database on a monthly basis for the purpose of identifying individuals who are enrolled in Medicaid in more than one state. (g) On at least a quarterly basis, the Alabama Medicaid Agency shall make available on its public website all of the following data from findings on noncompliance and fraud investigations, provided the data is presented in the aggregate and does not include confidential or personally identifying information: (1) The number of Medicaid cases investigated for intentional program violations or fraud. (2) The total number of Medicaid cases referred to the Attorney General's office for prosecution. (3) Improper payments and expenditures. (4) Monies received. (5) Aggregate data concerning improper payments and ineligible recipients as a percentage of those investigated and reviewed. (h) The Alabama Medicaid Agency shall adopt rules to implement and administer this section.