The bill authorizes the City of Tuscaloosa to increase the ad valorem tax rate for public school purposes, allowing the city to levy a maximum rate of $2.50 on each one hundred dollars (25.0 mills on each dollar) of assessed value. Currently, the city levies this tax at a rate of $1.35 on each one hundred dollars (13.5 mills on each dollar). The increase, which amounts to an additional 11.5 mills, is intended to be allocated to the Tuscaloosa City Board of Education for public school funding. This proposal requires the approval of a majority of qualified electors in the city through a special election.

The bill includes new legal language that specifies the maximum tax rate and the process for its approval, while also referencing the relevant sections of the Alabama Constitution. The act will take effect immediately upon passage and approval by the Governor. The bill was passed by the House on March 7, 2024, and subsequently passed by the Senate on April 25, 2024.