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SB281 • 2026

Jefferson County, provide funding for maintenance and operation of City Walk Birmingham

Jefferson County, provide funding for maintenance and operation of City Walk Birmingham

Energy Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Coleman-Madison
Last action
2026-02-10
Official status
Pending Committee Action in House of Origin
Effective date
Not listed

Plain English Breakdown

The provided text shows conflicting information regarding the bill's progress: one section lists 'Passed Legislature' while another notes 'Pending Committee Action.' The summary reflects only what is written in the bill text itself.

Funding for City Walk Birmingham Maintenance

This bill allocates $2 million annually from gas tax revenues to support the maintenance and operation of City Walk Birmingham, with Jefferson County providing most of the funds.

What This Bill Does

  • Sets aside a total of $2,000,000 each year for the upkeep, improvement, and public purposes of City Walk Birmingham.
  • Requires Jefferson County to provide $1,600,000 of that yearly amount from gas tax revenues.
  • Requires all cities in Jefferson County to share the remaining $400,000 based on their proportional share of gas tax revenue received within the county.
  • Allows Jefferson County to collect its required share directly from future gas tax payments sent to local cities.
  • Creates a dedicated bank account where these funds must be kept and used only for City Walk Birmingham purposes.

Who It Names or Affects

  • Jefferson County government
  • All incorporated cities located wholly or partially in Jefferson County
  • The City of Birmingham, which will manage the spending of the money

Terms To Know

City Walk Birmingham
A public and civic space built under and next to Interstate 20/59 inside the city limits of Birmingham.
Gas Tax Revenues
Money collected from fuel taxes that state laws send to Jefferson County and its cities for roads, bridges, and transportation projects.

Limits and Unknowns

  • The law does not take effect until October 1, 2026.
  • The text states the money must be used for public purposes but does not list specific types of repairs or programs allowed beyond general maintenance and improvement.

Bill History

  1. 2026-02-10 Senate

    Pending Committee Action in House of Origin

  2. 2026-02-10 Senate

    Read for the first time and referred to the Senate Committee on Jefferson County Legislation

Official Summary Text

Jefferson County, provide funding for maintenance and operation of City Walk Birmingham

Current Bill Text

Read the full stored bill text 
SB281 INTRODUCED
Page 0
SB281
MSYQ5W1-1
By Senators Coleman-Madison, Waggoner, Smitherman, Woods,
Coleman, Roberts, Shelnutt
RFD: Jefferson County Legislation
First Read: 10-Feb-26
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MSYQ5W1-1 01/12/2026 JRF (F)JRF 2025-3576
Page 1
First Read: 10-Feb-26
A BILL
TO BE ENTITLED
AN ACT
Relating to Jefferson County; to provide funding for
the maintenance and operation of City Walk Birmingham; to
allocate two million dollars ($2,000,000) annually from gas
tax revenues to City Walk Birmingham; to require Jefferson
County to allocate one million six hundred thousand dollars
($1,600,000) of annual gas tax revenues to City Walk
Birmingham; to require the municipalities of Jefferson County
to allocate the aggregate of four hundred thousand dollars
($400,000) of annual gas tax revenues to City Walk Birmingham
based on each municipality's proportional share of gas tax
revenues received within Jefferson County; and to provide for
the administration and distribution of the funds.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The Legislature finds that City Walk
Birmingham is a transportation-adjacent asset that promotes
economic development, tourism, and recreation within Jefferson
County and the City of Birmingham. It is the intent of the
Legislature by passage of this act to provide a stable and
equitable funding mechanism to support the ongoing
maintenance, programming, and operation of City Walk
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SB281 INTRODUCED
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maintenance, programming, and operation of City Walk
Birmingham for the benefit of residents of Jefferson County.
Section 2. For the purposes of this act the following
terms have the following meanings:
(1) CITY WALK BIRMINGHAM. The public and civic space
located beneath and adjacent to Interstate 20/59 within the
corporate city limits of Birmingham.
(2) COUNTY. Jefferson County, Alabama.
(3) GAS TAX REVENUES. Gas tax revenues distributed to
Jefferson County and municipalities within the county pursuant
to state motor fuel tax laws and allocated for road, bridge,
and transportation-related purposes.
(4) MUNICIPALITIES. All incorporated municipalities
located wholly or partially within Jefferson County.
Section 3. (a) There is hereby annually allocated a
total sum of two million dollars ($2,000,000) from gas tax
revenues distributed to Jefferson County and municipalities
within the county to be used solely for the support,
maintenance, improvement, and related public purposes of City
Walk Birmingham.
(b) The allocation is as follows:
(1) Jefferson County shall be responsible for one
million six hundred thousand dollars ($1,600,000).
(2) The municipalities of Jefferson County shall
collectively be responsible for four hundred thousand dollars
($400,000).
a. Each municipality's share of the municipal portion
of the allocation shall be calculated based on the percentage
of total state gas tax revenues received by that municipality
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SB281 INTRODUCED
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of total state gas tax revenues received by that municipality
within Jefferson County for the most recently completed fiscal
year.
b. A municipality's required allocation amount shall
equal the amount of municipal gas tax revenues received by
that municipality divided by the total municipal gas tax
revenue received in Jefferson County multiplied by four
hundred thousand dollars ($400,000).
Section 4. (a) Jefferson County is authorized to
withhold or collect the required municipal contributions from
future gas tax distributions to the municipalities.
(b) Jefferson County shall calculate and certify
annually the required contribution amounts for each
municipality.
(c) All funds collected pursuant to this act shall be
deposited into a dedicated account to be used for City Walk
Birmingham.
Section 5. The City of Birmingham, in coordination with
Jefferson County, shall administer the funds appropriated
under this act and shall ensure all expenditures are for
public purposes consistent with this act and applicable law.
Section 6. This act shall become effective on October
1, 2026 .
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