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Committee expands oyster-shell recycling tax credit to individuals, adopts amendment; fiscal note estimates $52,000 annual ETF reduction
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Summary
House Bill 28 would create a $1-per-50-pound income tax credit (capped at $2,000 per filer and $100,000 per year) to encourage donation of oyster shells for reef restoration; an amendment broadened eligibility to individuals and extended the program window. Staff estimated a $52,000 annual reduction to the Education Trust Fund.
Representative Brown introduced House Bill 28, which would create an income tax credit to incentivize donation of oyster shells for reef restoration. "It creates a program for restaurants to donate the oyster shells back, and they get a tax credit, which is a dollar per 50 pounds that they donate back," Brown said, explaining the program is capped at $100,000 per year and $2,000 per filer.
Dustin, the committee analyst, described existing programs and data: "There was... an Alabama Coastal Foundation's oyster shell recycling program... 26 restaurants..." He explained the structure: an income tax credit calculated by pounds recycled (a dollar per 50 pounds), a per-filer cap of $2,000, a program cap of $100,000, and that credits are first-come, first-served. He also said the fiscal note estimated a $52,000 annual reduction to the Education Trust Fund.
Representative Calvin offered an amendment to make individuals eligible (not just restaurants), make technical changes requested by the Department of Revenue for administration, and shift the five-year program window (from tax years '26–'30 to '27–'31). Representative Baker seconded the amendment; the committee adopted the amendment by voice vote.
A motion to give HB28 a favorable report as amended carried by voice vote. Committee members compared similar programs in other Gulf states and emphasized the environmental and economic benefits of restoring oyster reefs.
The transcript records voice votes and staff estimates; no roll-call tallies are provided for the amendment adoption or the final favorable report.
