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Alabama Association of School Boards · Alabama Education Association · Council for Leaders in Alabama Schools · School Superintendents of Alabama
2026 Legislative Session

Defending
the Trust.

Alabama’s Education Trust Fund is the foundation of public education for nearly 750,000 students across all 67 counties. This session, it’s under pressure — bill by bill, exemption by exemption.

The fund that pays for Alabama’s public schools.

The Education Trust Fund — the ETF — is Alabama’s dedicated source of revenue for public education. It funds teacher salaries, school operations, instructional resources, and more across every school system in the state. It is supported primarily through state income taxes and sales taxes. When those revenues are reduced through exemptions, credits, or abatements, there is less money available for Alabama’s classrooms.

Alabama’s budget leaders have already signaled that revenue growth is slowing and that leaner times may be ahead. That makes the fiscal decisions made this session more consequential, not less.


57 proposed exemptions. $458 million and counting. One education budget.

Since the 2026 legislative session began, 57 bills have been filed that would create new tax exemptions, credits, or abatements — each one reducing revenue that flows to public education. Some of these proposals serve legitimate purposes. But their cumulative effect on the ETF is significant, and it is happening at precisely the wrong moment.

$458M+ Estimated annual cost — based on 39 bills with known fiscal impact
18 Bills with no confirmed ETF-specific fiscal note

The $458 million figure reflects the estimated annual cost of 39 bills with known fiscal impact. An additional 18 bills have no confirmed ETF-specific fiscal note, meaning the true total impact on education revenues is almost certainly higher. All figures are current as of March 23, 2026.

“Every exemption is a choice. Alabama’s education leaders believe that choice should be made with full information — and with our students at the center.”

Alabama’s education leaders are not opposed to thoughtful tax policy and recognize that some of these proposals serve real needs. Our concern is the cumulative effect on the revenues that make it possible for Alabama’s school systems to operate. Now is not the time to quietly reduce the funding that our students depend on.


What does it buy?

Select any bill from this session — or enter any dollar amount — to see what that money could mean for Alabama’s public schools instead. Bill data is current as of March 23, 2026.

— or enter any dollar amount —
Instead, that money could fund —
Bill fiscal impact data: Alabama Legislative Services Agency, data current as of March 23, 2026. Cost equivalency estimates are based on the following sources: teacher, counselor, and reading coach salaries — Alabama State Department of Education FY2025 State Minimum Salary Schedule; school bus costs — Alabama State Department of Education Transportation Section (via Alabama Public Radio, 2023); per-pupil expenditure ($13,981 Alabama average, FY2024) — AASB School System Snapshots, 2026 Edition. All figures reflect Alabama averages and are provided for illustrative purposes only.
A joint campaign by Alabama’s education organizations

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