The bill amends Act 2017-332, as previously modified by Act 2022-38, to provide updated provisions regarding sales and use taxes in Pike County, Alabama. Key changes include the clarification of terms related to the costs associated with the county jail and judicial complex, which now encompass all aspects of acquiring, constructing, equipping, operating, and maintaining the facility. The definition of "costs" has been expanded to include various expenses such as architectural and legal services, as well as the issuance of indebtedness. Additionally, new definitions for "distributions" and "expenses" have been added to specify the allocation of tax proceeds for public safety and emergency management activities.

Furthermore, the bill modifies the tax expiration clause, stating that the tax will continue until the costs of the county jail and judicial complex are fully paid or until October 1, 2030, whichever comes first. It establishes a distribution framework for tax revenues, directing funds collected within the City of Troy to be used for city expenses, while those collected outside the city limits will be allocated for Pike County expenses. The bill also ensures that all distributions are subordinate to any existing indebtedness secured by the tax proceeds. The act is set to take effect on October 1, 2024.