The bill amends Section 12-5-11 of the Code of Alabama 1975 to authorize the Administrative Office of Courts to create and utilize a nonprofit entity for the purpose of funding judicial education expenses. Key provisions include the ability for this entity to maintain accounts outside the State Treasury, which will be subject to annual audits, and the capacity to receive funds from the Administrative Office of Courts and other state agencies to support judicial education initiatives. The bill also specifies that any funds exceeding $2,500 from a single nonpublic source must be made publicly available as part of the entity's audit obligations, while ensuring that funds cannot be restricted for the benefit of specific individuals within the judiciary.

Additionally, the bill exempts the Alabama Judicial College Education Fund from state sales and use taxes, with the option for counties and municipalities to also grant similar exemptions. This exemption is set to be effective from September 1, 2026, through August 31, 2031. The act is characterized as remedial and curative, confirming any actions taken by the Administrative Office of Courts in accordance with the new provisions. The bill is scheduled to take effect on May 1, 2026.

Statutes affected:
Introduced: 12-5-11
Engrossed: 12-5-11
Enrolled: 12-5-11