Publications
Publications of the Legislative Fiscal Office are identified below, with a
summary of the information that may be found within each. You may click on the name of the publication to go directly to a publication
that is available on this web site. Copies of publications not available on this web site may be requested by
contacting the LFO.
A Legislator's Guide to Alabama's Taxes
Contains, for each tax:
- References to constitutional and statutory provisions related to that tax
- Tax rate, base, exemptions and distribution
- Five year history of collections
- Legislative history
- Local rates and related information (for selected taxes only)
- Brief description of comparable tax in Florida, Georgia, Mississippi and Tennessee
Tables and pie charts showing:
- SGF Receipts by Tax (table)
- SGF Receipts by Tax (pie chart)
- ETF Receipts by Tax (table)
- ETF Receipts by Tax (pie chart)
Budget Fact Book:
Contains information on:
- Total appropriations from the Education Trust Fund and the State General Fund
- Bonded Indebtedness of the State
- Proration History (Education Trust Fund and State General Fund)
- Estimated Cost of a Teacher Unit
- State Employees' and Teachers' Salary Increases History (% increase)
- State Employees' and Teachers' Salary Increases Estimated Cost History ($)
- History of Retirement System and Health Insurance Contribution Rate and Costs
Also contains detailed information on the certain state agencies and boards as well as salary information for certain public officials.
Education Data Handbooks:
2014 Edition - contains the following:
- National and regional comparisons of selected data for the 2012-13 School Year, with data obtained from the 2010 National Education Association's Rankings of the States 013 and Estimates of School Statistics 2014
- A summary of funding for local boards of education in Alabama for FYs 14 and 15
- General information reports provided by the State Department of Education
2014 Edition - compares higher education enrollment,population, faculty pay, tuition, and funding data for 50 states and the District of Columbia, as well as special comparisons involving states that
are members of the Southern Regional Education Board
2014 Edition - contains current and historical data about funding, enrollment, tuition, and faculty pay at each of Alabama's two and four-year institutions of higher education