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Six Constitutional Amendments are on the November Ballot

There are six constitutional amendments on the November 3rd ballot. Your organization may or may not take positions on such amendments, but everyone needs to be aware of what the amendments would do if enacted by the voters.

The Alabama Fair Ballot Commission compiled Ballot Statements for the six proposed constitutional amendments. The statements are available online at https://www.sos.alabama.gov/alabama-votes/voter/ballot-measures/statewide

  • Amendment No. 2 proposes changes to the Judicial Inquiry Commission (JIC) to include the removal of the automatic suspension when a judge is charged, the addition of a probate judge and municipal judge to the board and term limits. There are also some contradictory provisions as to how judges may be impeached or charged and those would be clarified including the removal of the legislature’s ability to impeach judges. 
  • Amendment No. 2 also changes the way the Administrative Director of Courts who oversees the Administrative Office of the Courts (AOC)is appointed from the sole appointment by the Chief Justice to being elected by the Supreme Court as a whole for a term of 10 years. This is how the Clerk of the Court is chosen. The view of supporters of this change is that it will promote stability and continuity in the Judicial System of Alabama and in the Director of Courts position. In the last 10 years there have been five Chief Justices and five Directors of Courts. The court system is a $450 million operation with over 2,500 employees spread over 67 counties. The constant turnover of the Director without transition has made it difficult to establish and promote continuity and stability in the day-to-day operations of the courts as well as an inability to establish consistent long-term financial planning and fiscal responsibility. There is also an enabling bill (Act No. 2019-497) for the nomination of the Director of Courts consisting of judges, a clerk, and a lawyer nominating three names to the Supreme Court who vote on their choice.
  • Amendment No. 3 increases the term of Judges appointed to fill a vacancy from one to two years completed in office before they are required to run in the next general election.

Please use and distribute these statements at your discretion. In addition to being available on the Secretary of State’s website, these Ballot Statements will also be included on official sample ballots produced by that office.

Recent ASCPA News

  • Progress on Medical Marijuana, Pharmacy Benefit Management and State Lottery, Open Records Discussions are Ongoing

    April 9, 2021
    Both chambers tackled high-profile issues in an eventful week as work began to accelerate in the session's waning days. Proposals advanced regarding medical marijuana, pharmacy benefit management and a state lottery, and work continued on a controversial rewrite of the state's open records law.
  • ASCPA Thanks Representative Barry Moore and Representative Jerry Carl for Fighting for Tax Filing and Payment Extensions for Everyone

    April 2, 2021
    On March 31, 60 Congressional Representatives signed on to a letter, led by Representative Lloyd Smucker, requesting IRS Commissioner Rettig extend the federal tax filing deadline for first quarter estimated tax payments to May 17, 2021.
  • Members of Congress request estimated tax deadline postponement

    April 1, 2021
    In a letter to IRS Commissioner Charles Rettig on Wednesday, a diverse, bipartisan group of 60 members of Congress urged the IRS to extend the deadline for first quarter 2021 federal estimated tax payments to May 17. The estimated tax deadline has been an issue since the IRS postponed the tax filing and payment deadline for individuals to May 17 but did not move the April 15 estimated tax deadline (see Notice 2021-21).
  • IRS, Treasury disburse more Economic Impact Payments under the American Rescue Plan; total tops 130 million with more to come

    April 1, 2021
    Today, the Internal Revenue Service, the U.S. Department of the Treasury and the Bureau of the Fiscal Service announced they are disbursing several million more payments in the third batch of Economic Impact Payments from the American Rescue Plan. This brings the total disbursed so far to more than 130 million payments worth approximately $335 billion.
  • SBA to Increase Lending Limit for COVID-19 Economic Injury Disaster Loans

    March 29, 2021
    The U.S. Small Business Administration is increasing the maximum amount small businesses and non-profit organizations can borrow through its COVID-19 Economic Injury Disaster Loan (EIDL) program. Starting the week of April 6, 2021, the SBA is raising the loan limit for the COVID-19 EIDL program from 6-months of economic injury with a maximum loan amount of $150,000 to up to 24-months of economic injury with a maximum loan amount of $500,000.
  • CPAs and Their Small Business Clients Thankful for Passage of PPP Extension Act, Says AICPA

    March 25, 2021
    Sixty-day extension helps small businesses access much-needed PPP relief funds and gives the SBA time to addresses lingering E-Tran system issues and provide more guidance.
  • U.S. Senate Passes PPP Deadline Extension

    March 25, 2021
    A bill to move the Paycheck Protection Program (PPP) application deadline from March 31 to May 31 won approval in the U.S. Senate on Thursday. The final vote to approve the PPP Extension Act of 2021, H.R. 1799, was 92–7.
  • Alabama senator looking for fix on tax-filing interest issue

    March 24, 2021
    The fine print on the Alabama Department of Revenue’s guidance on the topic said that while it can waive late penalties for payments made by May 17, it is “not authorized to waive interest, and any interest accruing from April 15, 2021, through the actual payment date will be due.”
  • IRS is issuing third round of Economic Impact Payments

    March 23, 2021
    The IRS started issuing the third round of Economic Impact Payments. No action is needed by most taxpayers. The IRS will issue payments automatically by direct deposit and through the mail as a check or debit card.
  • Supplemental Emergency Proclamation reflecting updated school recommendations from the CDC

    March 23, 2021
    Monday, March 22, Governor Kay Ivey issued her 25th Supplemental Emergency Proclamation to further amend the recently extended Safer at Home Order. Monday’s order amends paragraph 14 (“Educational institutions”) to reflect updated recommendations from the federal Centers for Disease Control and Prevention (CDC) concerning social distancing in elementary, middle and high schools.
  • Tax filing postponement doesn't go far enough, AICPA says

    March 23, 2021
    The AICPA welcomed the IRS’s postponement of the April 15 income tax filing and payment deadline to May 17 but said the measure falls far short of needed taxpayer relief.
  • IRS to Delay U.S. Tax Deadline to May 17 After Disruptive Year

    March 17, 2021
    The Internal Revenue Service is planning to delay the April 15 tax filing deadline to May 17, giving taxpayers an additional month to file returns and pay any outstanding levies, according to two senior House Democrats.
  • House passes PPP deadline extension in 415-3 vote

    March 16, 2021
    A bill to move the Paycheck Protection Program application deadline from March 31 to May 31 sailed through the U.S. House of Representatives on Tuesday night, passing in a 415-3 vote that sends the legislation to the Senate for consideration.
  • SBA Extends Deferment Period for all COVID-19 EIDL and Other Disaster Loans until 2022

    March 16, 2021
    The U.S. Small Business Administration announced extended deferment periods for all disaster loans, including the COVID-19 Economic Injury Disaster Loan (EIDL) program, until 2022.
  • SBA defers EIDL payments until 2022

    March 15, 2021
    Small businesses that received a COVID-19 Economic Injury Disaster Loan (EIDL) won’t have to start making payments on the loan until 2022, the U.S. Small Business Administration (SBA) said.
  • House approves General Fund Budget

    March 12, 2021
    Legislators continued their steady progress this week, highlighted by the House's passage of the $2.474 billion General Fund budget on Tuesday, with the figure representing a slight increase over prior years appropriations.
  • SBA targets early April for Shuttered Venue Operators Grant launch

    March 12, 2021
    The U.S. Small Business Administration (SBA) expects to begin accepting applications in early April for the Shuttered Venue Operators Grant (SVOG) program.
  • American Rescue Plan Act Elevates Small Business Support in Response to COVID-19 Pandemic

    March 11, 2021
    The American Rescue Plan Act provides additional relief for the nation’s small businesses and hard-hit industries for programs the SBA is currently administering and adds new efforts.
  • House gives final approval to $1.9 trillion pandemic aid bill

    March 10, 2021
    President Joe Biden on Thursday afternoon signed into law the $1.9 trillion coronavirus relief bill known as the American Rescue Plan Act, following a 220-211 vote of approval by the House of Representatives on Wednesday.
  • American Rescue Plan Act passes with many tax components

    March 10, 2021
    The House of Representatives passed the American Rescue Plan Act, H.R. 1319, on Wednesday by a vote of 220–211. It now goes to President Joe Biden for his signature. He is expected to sign it quickly.
  • SBA issues guidance but no start date for Shuttered Venue Operators Grant program

    March 9, 2021
    The U.S. Small Business Administration (SBA) recently released fresh guidance for the Shuttered Venue Operators Grant (SVOG) program, but the agency still cannot say when the $15 billion program will start accepting applications.
  • Fact Sheet: Changes to Paycheck Protection Program by Biden-Harris Administration Increase Equitable Access to Relief

    March 9, 2021
    Early indications show program reforms and efforts to engage with communities authentically are working in meaningful ways.
  • CPAs urged to be voice of calm in PPP storm

    March 8, 2021
    CPAs have a great opportunity to act as a stabilizing force with small business clients as rule changes, deadline pressures, and ongoing processing problems with the Paycheck Protection Program (PPP) fuel a spike in frustration and anxiety levels.
  • Senate passes amended $1.9 trillion COVID-19 stimulus bill

    March 6, 2021
    A $1.9 trillion U.S. coronavirus relief package took a step forward Saturday when the Senate voted 50–49 to approve a bill that will be sent back to the House of Representatives because the Senate changed the legislation originally approved by the House.
  • Broadband expansion in focus during another productive week

    March 5, 2021
    This week the Senate passed a sweeping, multi-pronged proposal from Sen. Del Marsh (R-Anniston) to expand broadband access in Alabama. As it passed the Senate, SB215 creates a new state agency to oversee expansion and award grants, an advisory board to guide the effort, a research alliance of higher education and a finance corporation, authorized to issue up to $250 million in bonds annually.
  • Medical Marijuana Passes Senate

    February 26, 2021
    Legislators made steady, business-like progress throughout the week, and while medical marijuana and looming gambling issues have been reliable--and disruptive--hot-button issues in the years past, they did not disrupt the flow of work.
  • New PPP changes attempt to ease smallest businesses' access

    February 22, 2021
    The administration of President Joe Biden announced Monday that it would institute a two-week period starting Wednesday during which only businesses with fewer than 20 employees will be able to apply for Paycheck Protection Program (PPP) loans.
  • SBA Prioritizes Smallest of Small Businesses in the Paycheck Protection Program

    February 22, 2021
    Building on a month of strong results, the Biden-Harris Administration and the U.S. Small Business Administration are taking steps with the Paycheck Protection Program to further promote equitable relief for America’s mom-and-pop businesses.
  • Lawmakers to Resume Aggressive Workload

    February 19, 2021
    The Alabama Legislature began the annual session at a fast clip, and legislators are expected to maintain their momentum when they return to Montgomery on Tuesday, February 23, after a one-week recess. Two 3-day work weeks are anticipated for the end of February and beginning of March, followed by two normal (2-day) work weeks and then a week-long recess for the last full week of March.
  • Alabama Enacts Landmark TCJA Reform/CARES Act Exemptions

    February 15, 2021
    On February 12, Gov. Kay Ivey signed into law Act 2021-1, introduced only two weeks before as House Bill 170 (and its counterpart SB 98), and designated three separate acts: (1) the Alabama Taxpayer Stimulus Freedom Act of 2021, (2) the Alabama Business Tax Competitiveness Act, and (3) the Alabama Electing Pass-Through Entity Tax Act. Act 2021-1 received unanimous votes in both chambers (94-0 in the House; 27-0 in the Senate).
  • Governor Ivey Signs Three Priority Bills into Law; Including HB170 Preventing Taxation on COVID-19 Relief

    February 12, 2021
    Governor Ivey signs three priority bills into law; including HB170 which prevents taxation on COVID-19 relief.
  • Fast-paced productivity again in Week Two

    February 12, 2021
    The three bills that Governor Kay Ivey signed into law last Friday were identified as the key legislative priorities for the session and the swift approval of each reflects the highly productive posture in which the Alabama Legislature has operated the past two weeks.
  • Final vote possible today on bill changing corporate tax code, untaxing COVID-19 relief money

    February 10, 2021
    At least one of the Legislature’s priority bills could get final approval today. House Bill 170 and Senate version SB98 clarify that Alabamians don’t have to pay income taxes on federal COVID-19 relief funds and make multiple changes to the corporate tax code. The Senate is expected to vote on the fast-tracked bills this afternoon. It’ll then go to the governor.
  • Wolters Kluwer Examines President Joe Biden’s Tax Proposals Ahead of Presidents’ Day

    February 10, 2021
    When elected, many Presidents have been quite successful in getting a substantial portion of their tax proposals enacted in the first two years in office. President Joe Biden has divided his tax proposals into two efforts. The priority tax package he is looking to enact quickly focuses on immediate COVID-related relief for individuals and businesses. The longer-term tax package on which he ran and hopes to enact at some point during 2021 is focused on tax increases on wealthier individuals and corporations, tax breaks for lower income taxpayers, and tax provisions to promote domestic job growth and conversion to clean energy.
  • SBA and lenders take more steps to improve Paycheck Protection Program

    February 10, 2021
    Loan data shows 1.3 million loans and significant increase to underserved entrepreneurs
  • SBA announces PPP process changes

    February 10, 2021
    The U.S. Small Business Administration (SBA) announced changes Wednesday designed to reduce delays in the Paycheck Protection Program (PPP) approval process.
  • Senate shows bipartisan support for mobile workforce tax legislation

    February 5, 2021
    On Thursday, the Senate voted on amendments to S. Con. Res. 5, the fiscal year 2021 budget resolution. After more than 500 amendments to the budget resolution were filed, 41 amendments received votes on the Senate floor in a process that lasted well into Friday morning. One amendment, introduced by Sen. John Thune, R-S.D., and supported by Sen. Sherrod Brown, D-Ohio, reflects bipartisan legislation that would provide state tax filing relief to American employees and businesses during the pandemic. The amendment passed the Senate unanimously on a voice vote.
  • Productive Week Despite Unusual Circumstances

    February 5, 2021
    The Alabama Legislature got down to business immediately in the 2021 session’s first week; both chambers moved major legislation, seemingly unhindered by social distancing and other virus-related precautions. Gov. Kay Ivey matched their pace, delivering her annual State of the State address virtually on Tuesday and submitting her budget recommendations the next day.
  • AICPA sends letter to SBA pushing for fixes to PPP application process to assist small businesses

    February 4, 2021
    The American Institute of CPAs (AICPA) sent a letter to the Small Business Administration (SBA) raising concerns about the challenges small businesses are facing with the current Paycheck Protection Program (PPP) loan application system.
  • TCJA Reform/CARES Act Bill Introduced in both House and Senate

    February 2, 2021
    On January 28, HB 170 and its Senate counterpart, SB 98, were prefiled with the Alabama Legislature and designated as three separate acts: (i) The Alabama Taxpayer Stimulus Freedom Act of 2021, (ii) The Alabama Business Tax Competitiveness Act, and (iii) The Alabama Electing Pass-Through Entity Tax Act.
  • 2021 Regular Session: Outlook for Opening Day

    February 2, 2021
    The Alabama Legislature convenes in Regular Session at noon today, February 2, with the public excluded from both legislative chambers. Proceedings will be viewable by livestream. Likewise, committee hearings may be observed via livestream through the Legislature’s website. Fine Geddie has procedures in place to monitor legislative actions and communicate directly with public officials and staff.
  • 2021 Regular Session Preview: Alabama Legislature to Convene on February 2

    January 29, 2021
    The 2021 Regular Legislative Session will commence at noon Tuesday, February 2, through logistics and procedures have been altered substantially due to COVID-19. It remains to be seen if lawmakers will begin the 15-week session with two long work weeks followed by a short COVID-19 recess as has been discussed.
  • ADOR Follow-Up to the Consolidated Appropriations Act of 2021

    January 29, 2021
    Alabama’s conformity or lack of conformity with the new disaster relief provisions included in the Consolidated Appropriations Act of 2021, including the ability to withdraw funds from retirement accounts
  • SBA to Provide One Year 8(a) Program Extension to Participants Due to COVID-19

    January 27, 2021
    The U.S. Small Business Administration published an interim final rule effective January 13, 2021 allowing 8(a) Program participants to elect a one-year program extension in the SBA’s 8(a) Business Development Program due to the challenges of COVID-19.
  • The SBA Takes Steps to Improve First Draw Paycheck Protection Program Loan Review

    January 27, 2021
    The U.S. Small Business Administration is taking steps to improve the First Draw Paycheck Protection Program loan review so that small businesses have as much time as possible to access much needed PPP funds. The Biden-Harris Administration is focused on ensuring small businesses receive the support they need to keep their doors open and continue to employ millions of Americans across the country. The Administration is working with the Agency to identify immediate solutions to address eligibility, compliance, integrity, and promote transparency.
  • Governor Ivey Extends Safer at Home Order

    January 21, 2021
    Governor Kay Ivey on Thursday issued her twenty-second supplemental emergency proclamation extending the Safer at Home Order that includes a statewide mask requirement. Individuals will be required to wear a mask or other facial covering when in public and in close contact with other people, as described in the order. This order extends until Friday, March 5, 2021 at 5:00 p.m.
  • SBA and Treasury PPP Guidance Issued Subsequent to the Economic Aid Act

    January 20, 2021
    The guidance and forms issued by the SBA and Treasury are integral to understanding PPP. Please review the authoritative resources linked here to help you answer questions you have about the program.
  • Summary of Paycheck Protection Program (PPP) after enactment of the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act

    January 20, 2021
    On December 27, 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act (the Act) became law as a part of the Consolidated Appropriations Act, 2021. The Act provides $284.5 billion of additional funding for the Paycheck Protection Program (PPP) through the U. S. Small Business Administration (SBA). The following is a review of key provisions of the PPP after enactment of this legislation.
  • PPP calculations guidance released

    January 19, 2021
    The U.S. Small Business Administration (SBA) and Treasury issued an 18-page document detailing how Paycheck Protection Program (PPP) borrowers should calculate revenue reduction and maximum loan amounts for second-draw PPP loans. The guidance also lists the documents borrowers must provide to support each set of calculations
  • 60,000 Paycheck Protection Program Loans Approved in First Week

    January 19, 2021
    Today, the U.S. Small Business Administration announced that it has approved approximately 60,000 PPP loan applications submitted by nearly 3,000 lenders, for over $5 billion, between the program’s re-opening on Monday, Jan. 11, at 9 a.m. ET through to Sunday, Jan. 17. Last week, the PPP provided dedicated access to community financial institutions that specialize in serving underserved communities, including minority-, women- and veteran-owned small businesses from Monday through Thursday, joined Friday by smaller lenders.
  • SBA Proposes Rule to Eliminate Regulations that Exclude Faith-Based Organizations from Seven SBA Programs

    January 19, 2021
    The U.S. Small Business Administration invites public comment on a proposed rule designed to remove regulatory provisions that exclude certain faith-based organizations from seven business loan and disaster assistance programs. These programs include the Intermediary Lending Program (ILP), Business Loan programs (7(a), Microloan and 504 programs), Economic Injury Disaster Loan (EIDL) program, Military Reservist Economic Injury Disaster Loan (MREIDL) program and Immediate Disaster Assistance Program (IDAP).
  • Millions of taxpayers will receive their second Economic Impact Payments by debit card

    January 14, 2021
    The Treasury Department and the IRS are issuing millions of second Economic Impact Payments by prepaid debit card to speed delivery of the payments to as many people as possible.
  • Guidance issued for PPP first-draw loan increases, reapplications

    January 14, 2021
    The U.S. Small Business Administration (SBA) released procedural guidance that details the requirements for Paycheck Protection Program (PPP) borrowers to reapply for a PPP loan or request an increase to a PPP loan.
  • National Taxpayer Advocate delivers Annual Report to Congress; focuses on taxpayer impact of COVID-19 and IRS funding needs

    January 13, 2021
    National Taxpayer Advocate Erin M. Collins released her 2020 Annual Report to Congress, focusing on the unprecedented challenges taxpayers faced in filing their tax returns and receiving refunds and stimulus payments during a year consumed by the COVID-19 pandemic. The report also finds that a roughly 20% inflation-adjusted reduction in the IRS's budget since fiscal year (FY) 2010 has left the agency with antiquated technology and inadequate staffing levels to meet taxpayers' needs.
  • 1.1 Million Paycheck Protection Program Loans Forgiven So Far Totaling Over $100 Billion

    January 12, 2021
    The U.S. Small Business Administration has already forgiven more than 1.1 million Paycheck Protection Program (PPP) loans for over $100 billion, providing an extraordinary amount of critical relief to America’s small businesses just 3 months since the earliest PPP borrowers’ covered periods ended.
  • ADOR Guidance Related to Governor Kay Ivey's 21st Supplemental Emergency Proclamation

    January 6, 2021
    On December 11, 2020, Governor Kay Ivey issued her 21st Supplemental Emergency Proclamation. The following guidance for Alabama individual income taxpayers, employers, corporate income taxpayers and financial institution excise taxpayers, and Coronavirus Relief Fund (CRF) Grant Awards is being issued by the Commissioner of Alabama Department of Revenue to effectuate the implementation of the tax relief measures included in the Proclamation. 
  • Special Edition: AICPA Town Hall Covering PPP2

    December 28, 2020
    Erik Asgeirsson and Lisa Simpson have recorded a special edition AICPA Town Hall. They cover a breakdown of the bill, eligibility and tax deductibility, and steps firms can take to prepare.
  • Key Alabama Income Tax considerations related to the CARES Act provisions for individuals & businesses

    December 23, 2020
    After the enactment of the CARES Act in March, the ASCPA State Tax Committee closely monitored the status of the ongoing efforts to alert the state’s legislative delegation to the critical need for a special legislative session during which several pandemic-related bills could be considered.
  • COVID-19 relief bill addresses key PPP issues

    December 22, 2020
    The U.S. Senate and House of Representatives overwhelmingly passed a $900 billion COVID-19 relief bill Monday night that provides $600 stimulus payments to individuals, adds $300 to extended weekly unemployment benefits, and provides more than $300 billion in aid for small businesses.
  • ALDOR Issues Guidance for Emergency Tax Relief Measures

    December 21, 2020
    In accordance with Governor Kay Ivey’s 21st Supplemental State of Emergency Proclamation, the Alabama Department of Revenue (ALDOR) has issued guidance for taxpayers and employers regarding the tax relief measures included in the Governor’s proclamation. This guidance can be accessed on ALDOR’s website at https://revenue.alabama.gov/wp-content/uploads/2020/12/201218_ProclamationGuidance.pdf.
  • AICPA discusses PPP2 in the latest town hall meeting

    December 18, 2020
    Thursday, December 17th, the AICPA discussed another round of COVID-19 relief for taxpayers--PPP2. Learn more about what to expect in the second wave of relief.
  • Initial Observations to CARES Act Provisions layered with Governor Ivey’s Proclamation

    December 15, 2020
    The summary brings forth questions and concerns raised by the ASCPA Tax Committee to the Alabama Department of Revenue. We await responses from the ADOR to the highlighted questions and will send members that update as soon as it is received.
  • HILL TAX BRIEFING: Bipartisan Group Floats Route to Aid Deal

    December 15, 2020
    A bipartisan group of lawmakers yesterday offered details of $908 billion Covid-19 relief plan, split into two parts, a signal of the deep divides that remain over some issues.
  • Governor Ivey Signs Emergency Proclamation to Address Tax and Economic Development Issues Delayed Due to COVID-19 Pandemic

    December 11, 2020
    Governor Kay Ivey on Friday signed a supplemental emergency proclamation to address tax and economic development issues that were delayed in the Alabama Legislature’s 2020 Regular Session due to the COVID-19 pandemic.
  • ALDOR Updating Instructions and Guidance for Certain Returns

    December 11, 2020
    In accordance with Governor Kay Ivey’s 21st Supplemental State of Emergency Proclamation, the Alabama Department of Revenue is updating instructions and guidance for its 2020 returns for income tax and Financial Institution Excise Tax to implement the tax relief measures included in the proclamation related to federal CARES Act stimulus payments and PPP loan forgiveness.
  • Surprise Proclamation Exempting CARES Act Benefits and Extending Sunset Dates on Two Major Tax Incentives

    December 11, 2020
    In a bold move, Governor Kay Ivey late this morning issued a ground-breaking Proclamation that would exempt from Alabama income and financial institution excise tax certain CARES Act benefits and would extend the sunset (expiration) date of two of our major industrial tax incentives.
  • Governor Ivey Extends Safer at Home Order

    December 9, 2020
    Governor Kay Ivey on Wednesday issued her twentieth supplemental emergency proclamation extending the Safer at Home Order that includes a statewide mask requirement.
  • Governor Ivey Announces $200 Million Small Business Grant Program “Revive Plus”

    November 19, 2020
    Governor Kay Ivey on Wednesday announced Revive Plus, a $200 million grant program to support small businesses, non-profits and faith-based organizations in Alabama that have been impacted by COVID-19.
  • Governor Ivey extends mask order & lifts occupancy limits

    November 6, 2020
    Governor Ivey issues amended safer at home order.
  • 2020 Fine Geddie Election Report: No Surprises in Alabama

    November 4, 2020
    Tuesday, November 3rd yielded no surprises in the State of Alabama.
  • Registration is open! Save more on the 2020 Governmental A&A Forum.

    November 3, 2020
    Registration for the 2020 Governmental A&A Forum is open! Save more on 8 hours of A&A when you register by December 1st. See the agenda for this special annual event.
  • ADOR issues Temporary Suspension of Alabama Terminal Excise Tax Requirements

    October 29, 2020
    The Alabama Department of Revenue issued a Temporary Suspension of Alabama Terminal Excise Tax Requirements due to the state of emergency from Hurricane Zeta.
  • Charitable Contributions Under Federal Law IRC 170 as compared to CARES Act Section 2205

    October 21, 2020
    One of the relief provisions included in the CARES Act was the temporary suspension of the normal 60% of adjusted gross income limitation for cash contributions made to qualified charities during 2020.
  • PPP forgiveness simplified for loans of $50,000 or less

    October 9, 2020
    Recipients of Paycheck Protection Program (PPP) loans of $50,000 or less will be able to apply for forgiveness using a simplified application that was released Thursday by Treasury and the U.S. Small Business Administration (SBA).
  • People experiencing homelessness may qualify for an Economic Impact Payment

    October 6, 2020
    People experiencing homelessness may be eligible for a $1,200 Economic Impact Payment and $500 for each qualifying child under age 17. To get this payment, they must register with the IRS by Saturday, November 21, 2020.
  • IRS announces tax relief for Hurricane Sally victims in Florida

    October 5, 2020
    Following the recent disaster declaration for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in certain areas will receive tax relief.
  • Governor Ivey Issues Amended Safer at Home Order

    October 1, 2020
    Gov. Kay Ivey announced an extension of her "Safer at Home" public health order on Wednesday, extending the statewide mask mandate until Nov. 8. Ivey also said hospitals and nursing homes will now be allowed to admit one visitor per resident or patient, a change from previous orders.
  • Apply for an Absentee Ballot before Oct. 29, 2020

    October 1, 2020
    Anyone concerned about the spread of COVID-19 while voting is encouraged to apply for and cast an absentee ballot.
  • IRS issues final regulations for Achieving a Better Life Experience accounts

    October 1, 2020
    The regulations issued today finalize two previously issued proposed regulations. The first proposed regulation(link is external) was published in 2015 after the enactment of the ABLE Act. The second proposed regulation(link is external) was published in 2019 in response to the Tax Cuts and Jobs Act, which made significant changes to ABLE accounts.
  • IRS Guidance Regarding CCH Outage Last Week

    September 24, 2020
    The IRS just released a statement and guidance for taxpayers and tax preparers who were affected by the CCH outage on September 15th.
  • ALDOR to Consider Relief for Taxpayers Affected by Hurricane Sally

    September 16, 2020
    In accordance with the state of emergency declared by Gov. Kay Ivey, the Alabama Department of Revenue (ALDOR) will consider, on a case-by-case basis, relief from late filing penalties for Alabama taxpayers who in the coming days and weeks are unable to timely file tax returns as a result of damage or disruptions caused by Hurricane Sally.
  • $300M CARES fund transfer needed to lessen tax increase on businesses

    September 10, 2020
    Alabama state leaders are moving $300 million in federal CARES money to cover some unemployment benefit costs in an effort to avoid a significant increase in the tax paid by employers.
  • Changes coming to distribution of state’s $1.9B CARES Act funds

    September 9, 2020
    State leaders this week are beginning the process of shifting some of the previously allocated $1.9 billion federal CARES Act money, the vast majority of which hasn’t yet been spent.
  • ASCPA Joins AICPA, COST in Letter Urging Congressional Support for State Tax Filing Relief for Remote Workers

    August 31, 2020
    The ASCPA has joined more than 120 employers and organizations across the nation in signing a letter to Congressional leaders urging them to support state tax filing and withholding relief for remote workers during the pandemic by enacting Section 403 of S.4318, the American Workers, Families and Employers Assistance Act, and a related measure, S.3995, the Remote and Mobile Worker Relief Act.
  • Guidance issued to implement Presidential Memorandum deferring certain employee Social Security tax withholding

    August 28, 2020
    The Department of Treasury and Internal Revenue Service issued guidance (PDF) implementing the Presidential Memorandum issued on August 8, 2020, allowing employers to defer withholding and payment of the employee's portion of the Social Security tax if the employee's wages are below a certain amount.
  • Governor Ivey Issues Extended Mask Mandate & Amended Statewide Order

    August 27, 2020
    Governor Kay Ivey on Thursday issued her seventeenth supplemental emergency proclamation containing an amended Safer at Home Order that includes a statewide mask requirement. Individuals will be required to wear a mask or other facial covering when in public and in close contact with other people, as described in the order. This amended order extends until Friday, October 2, 2020 at 5:00 p.m.
  • Senator Todd Young provides up to date federal responses to pandemic

    August 27, 2020
    AICPA Town Hall on August 27, 2020 with guest Senator Todd Young
  • Could the state tax virus relief money? Yes, but lawmakers want to change that.

    August 21, 2020
    Many Alabama families and businesses that received federal coronavirus relief funds will be taxed by the state if legislative action isn’t taken
  • Payroll Tax Deferral Presidential Action: AICPA Addresses Questions, Need for Guidance

    August 19, 2020
    President Trump’s recent executive action will allow employees to defer certain payroll tax obligations. The AICPA wrote to the Treasury and the IRS for guidance on several key questions
  • All taxpayers have the right to confidentiality

    August 18, 2020
    Information a taxpayer gives the IRS won't be shared with outside parties, unless allowed by the taxpayer or by law. This is the right to confidentiality; one of ten rights known collectively as the Taxpayer Bill of Rights.
  • Frequently Asked Questions on PPP Loan Forgiveness

    August 5, 2020
    The Small Business Administration (SBA), in consultation with the Department of the Treasury, is providing guidance, Frequently Asked Questions (FAQs) on PPP Loan Forgiveness, to address borrower and lender questions concerning forgiveness of Paycheck Protection Program (PPP) loans, as provided for under section 1106 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), as amended by the Paycheck Protection Program Flexibility Act (Flexibility Act).
  • IRS issues proposed regulations for TCJA’s simplified tax accounting rules for small businesses

    July 30, 2020
    The Internal Revenue Service issued proposed regulations (PDF) updating various tax accounting regulations to adopt the simplified tax accounting rules for small businesses under the Tax Cuts and Jobs Act (TCJA).
  • Governor Ivey Issues Amended Safer at Home Order

    July 29, 2020
    Today, Wednesday, July 29, 2020, Governor Kay Ivey announced that the statewide ordinance requiring masks has been extended to August 31, 2020. Visit the Governor's newsroom for resources for your businesses including--outlines of the changes & signs for your organization.
  • GASB requests input on proposals to improve key components of government financial reports

    July 24, 2020
    The Governmental Accounting Standards Board (GASB) today issued for public feedback a proposed Statement that is designed to improve to key components of the blueprint for state and local government annual financial reports.
  • ASCPA President & CEO Calls for Federal Relief

    July 23, 2020
    The Alabama Society of Certified Public Accountants (ASCPA) today announced that Jeannine Birmingham, President and CEO, along with 27 other state society CEOS, sent a letter to Congressional leadership urging them to pass legislation that would close a projected collective budget gap of $555 billion that states and local governments face in this fiscal year and the following two years.
  • Special Report: Primary Election Run-offs & Updated Statewide Health Order

    July 15, 2020
    The Primary Election Runoffs for a U.S. Senate seat, Congressional District 1, Congressional District 2 and a seat on the Alabama Court of Criminal Appeals were held yesterday, July 14, 2020. Starting tomorrow, July 16, 2020, the Statewide Health Order will be updated to require people to wear a mask in public.
  • Small Business Disaster Loan Enhancement Act

    July 13, 2020
    On July 2, Senators Brian Schatz (D- Hawaii) and Catherine Cortez-Masto (D-Nev.) introduced the Small Business Disaster Loan Enhancement Act of 2020 to boost funding and lower interest rates for the Small Business Administration’s Economic Injury Disaster Loan (EIDL) program.
  • Should my firm file protective claims in advance of the Supreme Court decision on ACA?

    July 13, 2020
    This Q&A from AICPA and the ASCPA can help your firm’s decision-making. In March of this year, the U.S. Supreme Court announced that it will hear a case that challenges the constitutionality of the individual mandate under The Patient Protection and Affordable Care Act (ACA).
  • Trump signs 5-week PPP extension

    July 6, 2020
    President Donald Trump signed a bill Saturday re-opening the application window for the Paycheck Protection Program (PPP) until Aug. 8.
  • SBA, Treasury release names of some PPP recipients

    July 6, 2020
    The U.S. Small Business Administration (SBA) and Treasury released the names of all organizations that received Paycheck Protection Program (PPP) forgivable loans of $150,000 or more. They also published data for recipients of PPP loans less than $150,000 but did not reveal the names and addresses of those businesses.
  • GASB issues pandemic-related accounting guidance

    July 6, 2020
    GASB issued guidance to help state and local governments apply existing standards to transactions related to coronavirus relief legislation and certain outflows incurred in response to the coronavirus pandemic.
  • Thirteenth Supplemental State of Emergency: Coronavirus (COVID-19)

    July 2, 2020
    Because person-to-person contact increases the risk of transmitting COVID-19, Governor Kay Ivey suggested specific remote-meeting procedures similar to section V of her fifth supplemental emergency proclamation dated April 2, 2020.
  • Senate approves 5-week PPP extension

    July 1, 2020
    The U.S. Senate passed by unanimous consent a five-week extension of the Paycheck Protection Program (PPP) on Tuesday night just a few hours before the application window on the program was scheduled to close.
  • House joins Senate in approving 5-week PPP extension

    July 1, 2020
    The U.S. House of Representatives on Wednesday joined the Senate in passing by unanimous consent a five-week extension of the Paycheck Protection Program (PPP).
  • Governor Ivey Issues amended Safer at Home Order extended to July 31, 2020

    June 30, 2020
    The governor and state health officer chose not to require face coverings statewide, Gov. Kay Ivey said, "I strongly encourage everyone to wear face masks when out in public. Personal responsibility means it is everybody’s responsibility." Several counties, Jefferson, Montgomery and Selma currently require face coverings in all public places, including businesses open to the general public and several counties, Mobile and Tuscaloosa, are contemplating the same decision.
  • Fed expands Main Street Lending Program to more businesses

    June 8, 2020
    The Federal Reserve Board announced Monday revisions to the Main Street Lending Program that make it possible for more small and midsize businesses to receive financial support.
  • House passes bill that would relax PPP forgiveness requirements

    May 28, 2020
    The U.S. House approved legislation Thursday making it easier for small businesses and other recipients of Paycheck Protection Program (PPP) funding to qualify for forgiveness of the loans.
  • Week Nine: Final Day of the 2020 Session

    May 19, 2020
    In brief sessions Monday afternoon, both the Alabama Senate and House overwhelmingly approved Gov. Kay Ivey's plan for spending the $1.9 billion federal Coronavirus relief funds, the only major issue in question going into the Regular Session's final day.
  • Special Report from Fine Geddie & Associates

    May 15, 2020
    On Thursday, Gov. Kay Ivey announced that she intends to sign both of the state’s fiscal year 2021 operating budgets – the $7.1 billion Education Trust Fund and the $2.4 billion General Fund – as passed by the Alabama Legislature.
  • Special Legislative Update from Fine Geddie & Associates

    May 11, 2020
    The Alabama Legislature has adjourned until May 18, after meeting on Saturday to give final passage to the $7.1 billion Education Trust Fund budget, a supplemental education funding bill, a revenue bill for nursing homes, and the remaining local bills pending. Those measures have been sent to the Governor for her consideration.
  • Special Legislative Update from Fine Geddie & Associates

    April 28, 2020
    The leadership of the Alabama Legislature have announced plans to convene in Regular Session May 4, 2020. The presiding officers of each house will be present in their respective chambers on April 28 to declare the absence of a quorum due to a state of emergency and move to reconvene May 4. The priority will be on the General Fund budget, the Education Trust Fund budget, and local legislation.
  • 79 Days Left to Apply for an Absentee Ballot

    April 21, 2020
    Ahead of the July 14 Primary Runoff Election, Secretary Merrill reminds Alabama voters to apply for an absentee ballot
  • Senate approves $370 billion in additional small business funding

    April 21, 2020
    The Senate on Tuesday approved $370 billion in additional funding for small businesses through programs administered by the U.S. Small Business Administration (SBA) as part of a new COVID-19 pandemic relief bill.
  • GASB Proposes to Postpone Effective Dates of Certain Pronouncements

    April 16, 2020
    The Governmental Accounting Standards Board (GASB) today proposed to postpone the effective dates of provisions in almost all Statements and Implementation Guides due to be implemented by state and local governments for fiscal years 2019 and later.
  • CARES Act tax provisions aim to stabilize pandemic-ravaged economy

    March 26, 2020
    The Coronavirus Aid, Relief, and Economic Security (CARES) Act, H.R. 748, which passed the Senate by a 96-0 vote late on Wednesday, contains a host of tax measures as part of a $2 trillion aid package designed to help the economy as it suffers from the effects of the coronavirus pandemic. While the focus of the legislation is not tax, a large number of tax provisions are included in the over-600-page bill.
  • Encourage Others to Complete the U.S. Census

    March 23, 2020
    The 2020 Census is happening now. You can respond online, by phone, or by mail.
  • Senate Gives Final Approval to Occupational Tax Ban

    February 28, 2020
    After more than three hours of debate Thursday, the Alabama Senate approved new limitations on the establishment of future occupational taxes in the state, sending the measure to Gov. Kay Ivey on a split vote.
  • Why Amendment 1 Matters

    February 24, 2020
    Education is on the ballot this year we wish to help you understand the “Yes for the Best Education” campaign that will help Gov. Kay Ivey realize her vision for stable and effective leadership in education.
  • Most Recommendations of Military Stability Commission Approved by Senate

    February 21, 2020
    The Alabama Senate devoted much of Tuesday to passage of recommendations from the Military Stability Commission, chaired by Lt. Gov. Will Ainsworth, the chamber's presiding officer.
  • Senate Advances General Fund Reserve Act

    February 14, 2020
    Alabama lawmakers took steps this week to utilize 2021's positive revenue forecast as an opportunity to prepare for leaner years that are sure to come.
  • 2020 Regular Session: Legislators Return to Positive Financial Forecast

    February 10, 2020
    Alabama’s 2020 Regular Session began this week on an upbeat note, as official budget projections showed healthy revenue growth to support routine operations and new initiatives.
  • New GASB Outlook Newsletter

    October 24, 2019
    Chairman Dave Vaudt and Director David Bean discuss what to look for on GASB current projects and research activities. Also, they highlight a number of current opportunities to share feedback and input with the Board.
  • A Fiscal Reality: ASCPA and AICPA Support the Fiscal State of the Nation Resolution

    October 16, 2019
    Recently, Representatives Kathleen Rice (D-N.Y.) and Andy Barr (R-K.Y.) introduced the Fiscal State of the Nation resolution, H. Con. Res. 68, with 103 additional co-sponsors. It provides “for a joint hearing of the Committees on the Budget of the House of Representatives and the Senate to receive a presentation from the Comptroller General of the United States regarding the audited financial statement of the executive branch.” The resolution ensures that members of Congress are made aware of the information in the federal financial statements and helps them to better understand how current and/or future policy may affect the nation’s long-term fiscal health.
  • Gasoline and Undyed Diesel Fuel Excise Tax Law Changes

    July 26, 2019
    The excise tax on gasoline and undyed diesel fuel products increases to $.24 per gallon on gasoline and $.25 per gallon on undyed diesel fuel effective September 1, 2019. Also, the due date for the terminal excise tax return and corresponding payment is changing from the 22nd to the 20th day of the month following the month of activity.
  • NASBA and the AICPA need CPAs' feedback

    June 18, 2019
    Technological innovation is changing the services CPAs provide and how they provide them. As the knowledge and skills CPAs need evolve, NASBA and the AICPA are exploring if CPA licensure should evolve too.
  • Alabama Society of CPAs Members Visit Lawmakers in Washington, D.C. to Discuss Issues Important to the Accounting Profession

    May 22, 2019
    Montgomery, Alabama, May 21, 2019– Members of the Alabama Society of CPAs visited Alabama lawmakers in Washington, D.C. to discuss the accounting profession’s advocacy agenda. The Alabama CPAs were attending the American Institute of CPAs (AICPA) Spring Meeting of Council and Annual Members’ Meeting from May 19-21. The visits to Capitol Hill were a highlight of the AICPA meeting.
  • Week Ten: Busy Week on Big Issues

    May 17, 2019
    Again this week, lawmakers worked three full meeting days as they took action on broadband expansion, education reform, a state lottery, economic development incentives and budgets.
  • Week Nine: Legislature Takes Up Major Issues: Broadband Expansion and Lottery Advance, Sweeping Education Reform Proposed

    May 10, 2019
    The Legislature worked three full meeting days this week, devoting much of its debate time to topics like abortion, criminal justice reform, medical marijuana and franchisee protection.
  • Week Eight: Broadband Internet Service Dominates Debate at State House

    May 3, 2019
    Just as high-speed internet access pervades every aspect of modern life, the issue of expanding broadband service in unserved and underserved areas of Alabama dominated the Alabama State House this week. Bills to allow electric utilities to use their easements to offer broadband service and to enlarge a broadband grant program both advanced, along with a historic $7.1 billion education budget that sends $20 million to the grant program.
  • Week Seven: Lottery Proposal Passes Senate

    April 26, 2019
    The Alabama Legislature capped off another productive week in Montgomery when the Senate narrowly gave the green light to a lottery referendum Thursday afternoon. SB220 by Sen. Greg Albritton (R—Atmore), a constitutional amendment, advanced with the bare minimum needed for passage – 21 votes – only after Sen. Shay Shelnutt (R—Trussville) changed his “nay” to an “aye” at the last minute. Twelve senators voted in opposition.
  • Week Six: Ethics Bill for Economic Developers Awaits Governor's Signature

    April 19, 2019
    An ethics measure preserving confidentiality for certain economic development professionals earned swift final passage this week in the Senate, as promised by Senate President Pro-Tempore Del Marsh (R—Anniston). HB 289 by Rep. Alan Baker (R—Brewton) only needs Gov. Kay Ivey’s signature to become law.
  • Week Five: Productive Week Though Tensions Heat Up

    April 12, 2019
    With nearly a third of the session’s meeting days complete, the Alabama Legislature notched another productive week in Montgomery. However, partisan tension appears to be building as bills progress and debate on more controversial topics such as sweeping judicial, ethics, regulatory and other reforms becomes a more imminent.
  • Week Four: Lottery, Ethics and Open Records Introduced

    April 5, 2019
    A productive and relatively routine three-day week in the Alabama Legislature included introductions of another state lottery proposal, a comprehensive ethics reform bill and a revision of the open records law. Also, a critical economic development proposal and the General Fund budget progressed.
  • Week Three: Senate Votes to Repeal Education Standards

    March 22, 2019
    The Alabama Senate closed the first full week of the 2019 Regular Session on a loud note, approving a bill to repeal the state’s Common Core standards on a 23-7 vote divided along party lines.
  • New Rental Tax Bill - City/County Sourcing Rules

    March 20, 2019
    A new bill introduced on Tuesday, March 19, may interest your equipment/vehicle/furniture leasing clients.
  • Week Two: Governor Ivey Signs Rebuild Alabama Act Into Law

    March 13, 2019
    State lawmakers overwhelmingly passed a landmark infrastructure package on Tuesday, and Governor Kay Ivey signed the Rebuild Alabama Act into law within hours.
  • Every voice is needed now to help the Rebuild Alabama Plan.

    March 7, 2019
    Every voice is needed immediately to help resolve the deteriorating conditions of our roads and bridges.
  • Week One: Special Session on Infrastructure Underway

    March 7, 2019
    Governor Kay Ivey called the Alabama Legislature into a Special Session focused on transportation infrastructure, and lawmakers which commenced on Wednesday.
  • Governor Calls Special Legislative Session on Infrastructure

    March 6, 2019
    Last night, Governor Kay Ivey called the Alabama Legislature into a Special Session focused on transportation infrastructure, and lawmakers convened at 9:30 a.m. today. The governor's proclamation specified three issues for consideration.
  • How you can help states protect your CPA license

    February 12, 2019
    Should the government license professions? It’s not a new question, but states across the country are taking new action in 2019. More than 30 states are considering legislation that would reduce or remove professional licensing requirements. CPAs are not exempt from this legislation.
  • Keeping competitive advantage for Alabama, infrastructure key targets for economic developers

    February 6, 2019
    Another proposal the economic development community is supporting is an increase in the gas tax to support infrastructure improvements in the state. “We’ve had great success in bringing great companies into the state,” Canfield said. “That, in turn, means that there’s an awful lot of products and goods and supplies and raw materials that have to flow in and out of our state. We’ve got to be able to accommodate that by having the best roads and bridges we can.”
  • A new quadrennium is underway

    February 5, 2019
    Now that the inaugural ceremonies have concluded and our office holders have settled in, we want to give you a pre-session report on a few agenda items. The 2019 Regular Session will convene on March 5 and will conclude by June 17.
  • Letter to IRS & Treasury Regarding the Effect of the Federal Government Shutdown

    January 29, 2019
    Although the federal government shutdown is over, at least temporarily, the AICPA submitted an informative letter to Congress about the long-lasting effect(s) of the five-week shutdown.
  • The government has shut down, but tax season doesn’t stop

    January 11, 2019
    On the evening of January 7, the IRS confirmed in a news release that filing season will start on time – January 28 - and that it will be issuing refunds. The IRS also noted it will be recalling a significant portion of its workforce, currently furloughed as part of the government shutdown. The filing deadline remains unchanged.
  • President Donald J. Trump Approves Alabama Emergency Declaration

    October 13, 2018
    menuALL NEWS Yesterday, President Donald J. Trump declared that an emergency exists in the State of Alabama and ordered Federal assistance to supplement State, Tribal, and local response efforts due to the emergency conditions resulting from Hurricane Michael beginning on October 10, 2018, and continuing.
  • EXECUTIVE ORDER – Temporary Suspension of Alabama Terminal Excise Tax Requirements (Hurricane Michael)

    October 11, 2018
    Vernon Barnett, Commissioner of the Alabama Department of Revenue, declared that because there is a state of emergency resulting from Hurricane Michael, it is necessary to assist and expedite all efforts of relief. In order to accommodate this need and provide assistance to the citizens affected by this storm, Commissioner Barnett ordered the temporary suspension of the motor fuel exporter licensing and motor fuel transporter licensing requirements associated with the Alabama Terminal Excise Tax for exporters and transporters supporting disaster relief efforts by engaging in the export of motor fuel from Alabama to other states impacted by Hurricane Michael.
  • Disasters and Financial Preparedness

    September 5, 2018
    Disasters often strike quickly and without warning. Whether it is a weather emergency, natural disaster or personal crisis due to illness, unemployment or disability, most families will experience some form of disaster that leaves them with little or no time to think before making important decisions.
  • ADOR Publishes Guidance Related to the Federal Tax Cuts and Jobs Act

    August 1, 2018
    The Alabama Department of Revenue has issued its preliminary guidance on the impact of the provisions of the Tax Cuts and Jobs Act (TCJA).
  • Talent needs are changing, and we should, too.

    July 30, 2018
    In this new CGMA report, discover how public-sector organizations around the world are keeping up with evolving talent needs.
  • Election Update

    July 24, 2018
    In the race for House District 38 (Chambers & Lee Counties), Debbie Wood is the Republican nominee. After counting the provisional ballots, Wood beat Todd Rauch by a margin of 7 votes. Wood will face Democrat Brian McGee in November.
  • The Primary Election Runoffs were full of surprises

    July 19, 2018
    The runoffs in the 2018 Primary Election were held yesterday. Last night was full of surprises, including an underdog’s breakthrough in the Lieutenant Governor’s race. Further, the widest margins of victory were seen in races where the incumbent faced an opponent who had previously held the office. Steve Marshall had a 24% margin of victory in what many predicted to be a very close Attorney General’s race, while Congressman Martha Roby (R—AL) beat former Congressman Bobby Bright by 36 points.
  • 2018 Primary Election Report - Runoffs

    July 9, 2018
    Turnout is always an issue for a runoff, but with the Republican nominations for Attorney General and Lieutenant Governor still undetermined, voters have little reason to be indifferent. Additionally, there will be a Republican runoff in the race for Alabama’s 2nd Congressional District, where Congressman Martha Roby (R—AL) faces her predecessor, former Congressman Bobby Bright, whom Roby ousted in 2010. Bright has changed parties and launched a campaign premised on his support for President Trump, aimed at emphasizing Roby’s lack thereof. However, President Trump has endorsed Roby and been critical of Bright, which has curbed his campaign’s momentum. The report compiled below provides a summary of each runoff race.
  • 2018 Alabama Primary Election Results

    June 8, 2018
    Primary elections for statewide constitutional offices, state appellate court seats, and all contested legislative seats were held June 5, 2018. The report complied below provides a summary of each race in isolation.