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 the revenues will be allocated among various local services 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 expenditures, while ultimately granting the Talladega County Legislative Delegation the final decision-making authority on these funds.

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 new amendments. The effective date for these changes is set for June 1, 2025. The bill aims to enhance the management and allocation of tax revenues to better serve the needs of the Talladega County community, ensuring that funds are directed towards essential services and infrastructure improvements.