Report on Alabama Tax Expenditures


  • Definition of tax expenditures
  • Annual tax exemption and its constitutional and/or statutory citation
  • Estimate of the revenue loss to the state caused by each of the tax expenditures
  • Tax expenditures organized by the funds into which the tax expenditures would be dedicated, if not for the exemptions and rate differentials

Tables and pie charts showing:

  • Amount of expenditures estimated by tax (table)
  • Funds affected by the tax expenditures and the revenue loss from the tax expenditures where estimates could be provided (table)
  • Taxes with the highest collections for each fiscal year and the estimated tax expenditures for those taxes (bar chart)
  • Five tax sources with the largest total tax expenditures (pie chart)

A Legislator's Guide to Alabama's Taxes

Contains, for each tax:

  • References to constitutional and statutory provisions related to that tax
  • Tax rate, base, exemptions and distribution
  • Five year history of collections
  • Legislative history
  • Local rates and related information (for selected taxes only)
  • Brief description of comparable tax in Florida, Georgia, Mississippi and Tennessee

Tables and pie charts showing:

  • SGF Receipts by Tax (table)
  • SGF Receipts by Tax (pie chart)
  • ETF Receipts by Tax (table)
  • ETF Receipts by Tax (pie chart)

Budget Fact Book:

Contains information on:

  • Total appropriations from the Education Trust Fund and the State General Fund
  • Bonded Indebtedness of the State
  • Proration History (Education Trust Fund and State General Fund)
  • Estimated Cost of a Teacher Unit
  • State Employees' and Teachers' Salary Increases History (% increase)
  • State Employees' and Teachers' Salary Increases Estimated Cost History ($)
  • History of Retirement System and Health Insurance Contribution Rate and Costs

Also contains detailed information on the certain state agencies and boards as well as salary information for certain public officials.

Economic Tax Incentive Information:

Economic Tax Incentive Summary

Report Name 2020 2019 2018
Jobs Credit Report Report Report
Investment Credit Report Report Report
Growing Alabama Credit Report Report Report
Port Credit Report Report Report
The Certified Capital Company Program (CAPCO) Report Report Report
New Markets Tax Credit Report Report Report
Apprenticeship Tax Credit Report Report Report
Film Incentives Report Report Report
Alabama Reinvestment and Abatement Act Incentive Report Report Report
2013 Historic Rehabilitation Tax Credit Report Report Report
2017 Historic Rehabilitation Tax Credit Report Report Not Reported
Irrigation Equipment Tax Credit Report Report Report
Enterprise Zone Tax Credit/Exemption Not Reported Not Reported Report

Education Data Handbooks:

Alabama K-12 Education Data Handbook

2014 Edition - contains the following:

  • National and regional comparisons of selected data for the 2012-13 School Year, with data obtained from the 2010 National Education Association's Rankings of the States 013 and Estimates of School Statistics 2014
  • A summary of funding for local boards of education in Alabama for FYs 14 and 15
  • General information reports provided by the State Department of Education

Alabama Higher Education Data Handbook - State to State Comparison

2014 Edition - compares higher education enrollment,population, faculty pay, tuition, and funding data for 50 states and the District of Columbia, as well as special comparisons involving states that are members of the Southern Regional Education Board

Alabama Higher Education Data Handbook - Institutional Profiles

2014 Edition - contains current and historical data about funding, enrollment, tuition, and faculty pay at each of Alabama's two and four-year institutions of higher education