SB349 • 2026

Baldwin County; removing certain requirements for rescue squads to receive tobacco tax proceeds distribution

Taxes

Passed Legislature

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

Sponsor: Elliott
Last action: 2026-03-10
Official status: Pending Committee Action in House of Origin
Effective date: Not listed

Plain English Breakdown

The official source material does not provide details on other requirements for rescue squads to receive tobacco tax proceeds beyond membership with the Alabama Association of Rescue Squads, Inc. It also lacks information about the distribution amount and its impact on rescue squad funding.

Baldwin County Rescue Squad Funding Changes

This bill removes the requirement for rescue squads in Baldwin County to be members of the Alabama Association of Rescue Squads, Inc., to receive tobacco tax proceeds.

What This Bill Does

Removes the requirement that rescue squads must be members of the Alabama Association of Rescue Squads, Inc. to get money from tobacco taxes.

Who It Names or Affects

Rescue squads in Baldwin County that receive tobacco tax proceeds.

Terms To Know

tobacco tax proceeds: Money collected from taxes on tobacco products.

Limits and Unknowns

The bill does not specify how rescue squads will be recognized as quasi-public entities.
It is unclear if the change will affect the amount of money received by rescue squads.

Bill History

2026-03-10 Senate
Pending Committee Action in House of Origin
2026-03-10 Senate
Read for the first time and referred to the Senate Committee on Local Legislation

Official Summary Text

Baldwin County; removing certain requirements for rescue squads to receive tobacco tax proceeds distribution

Current Bill Text

Read the full stored bill text

SB349 INTRODUCED
Page 0
SB349
QNSZI41-1
By Senator Elliott
RFD: Local Legislation
First Read: 10-Mar-26
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QNSZI41-1 02/10/2026 JWB (L)JWB 2026-809
Page 1
First Read: 10-Mar-26
A BILL
TO BE ENTITLED
AN ACT
Relating to Baldwin County; to amend Section
45-2-244.134, Code of Alabama 1975; to remove the requirement
that rescue squads in the county must be members of a certain
organization to receive a distribution of tobacco tax
proceeds.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 45-2-244.134, Code of Alabama 1975,
is amended to read as follows:
"§45-2-244.134
The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be
agreed upon by the Commissioner of the Department of Revenue
and the Baldwin County Commission, shall be distributed to the
Baldwin County Commission to be allocated on an annual basis
each fiscal year as follows:
(1) The first eighty thousand dollars ($80,000) of the
funds or portion received pursuant to this subpart shall be
equally divided among the rescue squads authorized by the
county commission. Each of the recipient rescue squads shall
be a Baldwin County recognized quasi-public entity, as defined
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SB349 INTRODUCED
Page 2
be a Baldwin County recognized quasi-public entity, as defined
in Section 45-2-142.01 , and a member in good standing with the
Alabama Association of Rescue Squads, Inc . Notwithstanding the
foregoing, any rescue squad receiving ad valorem tax funds
pursuant to Section 45-2-242 shall be excluded from the
distribution in this section regardless of the other
requirements being met.
(2) The next forty thousand dollars ($40,000) of the
funds or portion received pursuant to this subpart shall be
distributed to the office of the District Attorney of Baldwin
County for the creation and maintenance of a sexual assault
nurse examiner program.
(3) The remainder of the funds received pursuant to
this subpart shall be distributed to the office of the
District Attorney of Baldwin County."
Section 2. This act shall become effective on October
1, 2026 .
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