The bill establishes provisions for the electronic filing of business personal property tax returns in Cleburne County, Alabama. It grants the Cleburne County Revenue Commissioner the authority to create procedures for this electronic filing, ensuring that the format and information required will be consistent with traditional paper filings. The bill specifies that the electronic filing process will adhere to existing procedures for other electronic tax returns, including timely filing and electronic signature requirements.

Additionally, starting October 1, 2026, the Revenue Commissioner may mandate electronic filing for certain categories of business personal property tax returns, specifically for businesses engaged in leasing personal property, those with assets valued at $10,000 or more, and returns prepared by third-party tax preparers. The bill also includes a provision for the Revenue Commissioner to provide training and assistance to taxpayers regarding the new electronic filing procedures.