Opinion of the Justices, 69 So. 3d 847

Governor requested an advisory opinion under Ala. Code 12-2-10 on SB 373, which provides withholding incentives to 'approved entities'.
SB 373 authorizes an approved entity to retain a percentage of state income taxes withheld from eligible employees for up to 20 years with a qualifying project.
Definitions and structure: ADO Director, Commissioner of Revenue, Governor endorse an approved entity; State Industrial Development Authority makes the final written approval; qualifying project agreements govern incentives.
Statutory framework: §211.01 vests authority to levy income tax; §211.02 requires net proceeds to be used first for homestead-related revenue replacement and then for the Alabama Special Education Trust Fund for teachers’ salaries.
Question presented: whether SB 373 violates §§ 211.01, 211.02, or 212 of the Alabama Constitution.
Court’s conclusion: addressed only §211.02; SB 373 violates §211.02; declined to rule on §§ 211.01 and 212.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Does SB 373 violate § 211.01?	Brown argues SB 373 conflicts with §211.01's tax power restrictions.	SB 373 is within legislative discretion to promote economic development.	Declined to answer
Does SB 373 violate § 211.02?	SB 373 diverts net income tax proceeds from designated uses under §211.02.	SB 373 does not divert; withheld taxes may be allocated as incentives.	SB 373 violates §211.02
Does SB 373 violate § 212?	SB 373 implicates constitutional debt or pledge restraints under §212.	SB 373 does not create unauthorized debt pledges.	Declined to answer

Opinion of the Justices No. 346, 665 So.2d 1357 (Ala. 1995) (funds constitutionally earmarked; cannot divert net income tax proceeds)
Opinion of the Justices No. 351, 665 So.2d 1389 (Ala. 1995) (revenue sources and constitutional restrictions on use of tax proceeds)
State v. Manley, 441 So.2d 864 (Ala. 1983) (constitutional limits on legislature's appropriation power)