The bill amends Section 11 of Act 91-533, which governs the distribution of special county sales and use tax revenues in Talladega County. Key changes include the insertion of new provisions that specify how revenues will be allocated among various local entities and projects. Notably, the bill establishes a new framework for the distribution of funds, including allocations for volunteer fire departments, rural road and bridge maintenance, economic development, public libraries, and water supply improvements. It also introduces a requirement for the Talladega Economic Development Authority to make recommendations regarding certain fund expenditures, while ultimately granting the Talladega County Legislative Delegation the final decision-making authority.

Additionally, the bill repeals Act 2023-393, which previously addressed the distribution of the special sales and use tax, thereby consolidating the regulations under the amended Act 91-533. The effective date for these changes is set for June 1, 2025. The bill also includes specific monetary allocations, such as $1.5 million for the East Alabama Rural Innovation and Training Hub and $3.5 million from existing funds for the Talladega County Special Tax Trust Fund, ensuring that future revenues are directed towards rural projects at the discretion of the county commission, subject to legislative approval.