The bill authorizes the Tuscaloosa County Tax Assessor and Tax Collector to establish procedures for the electronic filing of business personal property tax returns, effective October 1, 2026. It allows for the electronic submission of tax returns under specific conditions, including the requirement that the electronic format must include the same information as paper returns. The tax assessor and tax collector are tasked with creating timely filing and electronic signature requirements that align with existing electronic filing procedures for other tax returns.

Additionally, starting on the specified date, electronic filing may be mandated for businesses engaged in leasing personal property, those with personal property assets of $10,000 or more, and returns prepared by professional tax preparers. The bill also provides for temporary exemptions from electronic filing for good cause and mandates that the tax assessor and tax collector conduct training sessions to assist taxpayers with the new electronic filing procedures.