Legislative Wrap-UP, 0921 ALBJ, Vol. 82 No. 5 Pg. 368 (September, 2021)

• Position: Vol. 82 5 Pg. 368

LEGISLATIVE WRAP-UP

Vol. 82 No. 5 Pg. 368

Alabama Bar Lawyer

September, 2021

Othni J. Lathram Director, Legislative Services Agency olathram@lsa.state.al.us

For more information, visit www.lsa.alabama.gov.

Caleb Hindman Attorney, Legislative Services Agency chindman@lsa.state.al.us 2021 Legislative Recap

PART 2 This month's edition of this column serves as the second of two parts covering the noteworthy legislation that passed during the 2021 Regular Legislative Session.This part will cover topics such as broadband Internet deployment, taxation, law enforcement, criminal law, elections, and civil law. Part 1, which was covered in the July edition of this column, focused on legislation dealing with health, medical cannabis, state and county government, tobacco and alcoholic beverages, firearms, the Department of Corrections, and the Board of Pardons and Paroles. This selection represents only a small portion of the 545 acts that passed during the 2021 Regular Legislative Session. Summaries of all of the general acts and proposed constitutional amendments can be found at http://lsa.state.al.us under the Legal Division Publications.

TAXATION

Alabama Jobs Act (Act 2021-2, HB192)

Representative Bill Poole

This act (1) reestablishes the Growing Alabama Credit, which was repealed following the close of fiscal year 2020, with certain modifications; (2) allows a job credit against utility taxes in an amount equal to 4 percent of the wages paid to eligible employees during the prior year if the company receiving incentives under the Jobs Act is engaged in pharmaceutical, biomedical, medical technology, or medical supplies manufacturing or their related research and development activities, or the company is a technology company, or the company is an underrepresented company and the Department of Commerce finds that the project will increase economic diversity and will benefit the state; (3) allows the incentivized company an investment credit of 1.5 percent of the capital investment to offset certain state public utility license taxes; (4) allows a transferee to carry earned investment credits forward for five years when the amount of credit earned exceeds the amount that may be offset, under certain conditions; (5) caps the annualized balance of the Jobs Act at $300 million and provides for its increase in future fiscal years; (6) earmarks $20 million of the annualized balance to qualifying projects located in targeted or jumpstart counties; (7) provides a procedure for a local economic development organization to apply to the Department of Commerce for funding and provides for the review and approval of applications by the department and the Renewal of Alabama Commission; (8) authorizes a Growing Alabama Credit to be applied against certain taxes of accepted applicants and caps the annual funding approved at $20 million; (9) provides a procedure for an economic development organization to apply for funding; (10) allows for the credit to be taken against the state portion of the financial institution excise tax and the insurance premiums tax; (11) provides for an annual cap for the amount of Growing Alabama Credits; (12) clarifies the reservation of credits for projects in targeted or jumpstart counties; (13) allows the credit to be taken by owners of S corporations and other partnerships; and (14) provides for a sunset of the Growing Alabama Credits after calendar year 2023. Effective February 12, 2021

Tax Sales (Act 2021-175, SB111; Act 2021-52I, HB2OI)

SenatorTom Butler and Representative Jim Hill

This act authorizes the sale of land for taxes to occur on the premises of or within the courthouse or courthouse annex of the county in which the land is situated. Effective July 1, 2021

State Qualified Historic Structure Rehabilitation Tax Credit (Act 2021-431, HB281)

Representative Victor Gaston

This act (1) extends the state income tax credits for the rehabilitation of qualified historic structures through 2027; (2) eliminates any tax credits for the rehabilitation of residential structures when the structure is used as a primary or secondary residence by the owner; (3) specifies that additional credits may not exceed $200,000,000 from calendar years 2017-2027; and (4) clarifies that a transferee of a tax credit may claim a refund of prior taxes paid. Effective May 14, 2021

CRIMINAL LAW AND PROCEDURE

Denial of Bail Constitutional Amendment: Aniah's Law (Act 2021-201, HB131)

Representative Chip Brown

This act proposes an amendment to the Constitution of Alabama of 1901, to provide that, prior to a conviction, a person may be denied bail if the person is charged with capital murder, murder, kidnapping 1^st, rape 1^st, sodomy 1^st, sexual torture, domestic violence 1 ^st, human trafficking 1 ^st, burglary 1^st, arson 1^st, robbery 1^st, terrorism when the specified offense is a Class A felony other than murder, or aggravated child abuse of a child under the age of six years. Effective upon ratification

Denial of Bail: Aniah's Law (Act 2021-267, HB130)

Representative Chip Brown

This act implements the constitutional changes authorized by Act 2021-201 by (1) providing that, prior to a conviction, an individual may be denied bail by a judge if the individual is charged with capital murder, murder, kidnapping 1^st, rape 1^st, sodomy 1^st, sexual torture, domestic violence 1^st, human trafficking 1^st, burglary 1^st, arson 1^st, robbery 1 ^st, terrorism when the specified offense is a Class A felony other than murder, or aggravated child abuse of a child under the age of six; (2) requiring the individual to receive a pretrial detention hearing; and (3) providing for the factors a judge should use to determine whether to deny bail. Effective immediately upon the ratification of the constitutional amendment proposed by Act 2021-201

Law Enforcement Officer Employment Database (Act 2021-268, HB411)

Representative Artis McCampbell

This act: (1) requires the Alabama Peace Officers' Standards and Training Commission (APOST) to establish the Law Enforcement Officer Employment Database and requires law enforcement agencies to report to the database use offeree complaints, disciplinary actions, and any separation of a law enforcement officer with an employing agency; (2) requires law enforcement agencies, before hiring a law enforcement officer, to request from APOST disclosure of any information held within the database concerning the law enforcement officer; (3) restricts the use of information in the database only for employment or appointment decisions and specifies that the information is otherwise confidential; (4) authorizes APOST to assess a civil penalty of up to $1,000 against a law enforcement agency not in compliance with the reporting requirements of the act and additional penalties for each day the information is not properly reported; (5) provides that information in the database is confidential and creates criminal penalties for unauthorized access or use of the database; (6) requires former employers of law enforcement officers to give full disclosure of an officer's employment history if another law enforcement agency in the state...