Commentary MONTGOMERY — The Alabama Legislature has completed the first week of the 2021 legislative session. COVID precautions have limited legislators’ access to one another, to the legislative chamber, and to the public. To adhere to COVID safety standards, committees are rotating schedules, which means fewer meetings each week. All session activities are being streamed live over the legislative website and are accessible for public viewing. We will meet again next week and then take a break for a week to determine if current protocols are working or need to be adjusted. This first week was primarily focused on three priority bills. The first was House Bill 170—which I sponsored—that will exempt all federal CARES Act dollars and other COVID relief received by individuals, businesses and non-profit organizations in 2020 or 2021 from state tax liability. The bill also provides tax decreases for businesses and business owners who are located and conduct operations in Alabama. The bill also includes revisions to the Alabama Tax Code that will remove competitive barriers for businesses that locate in Alabama. HB170 passed the House by a vote of 94-0 and will now be taken up by the Senate.