By State Representative Danny Garrett, Commentary MONTGOMERY — The Legislature’s primary focus in Week 2 was to pass the “Big Three”: three priority bills introduced last week that Governor Kay Ivey mentioned in her “State of the State” address. All three passed both chambers and were signed into law by the Governor on Friday. The first bill, HB170 was legislation I sponsored to 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 decreases certain taxes for Alabama-based businesses and includes revisions to the Alabama Tax Code that will remove competitive barriers for businesses that are considering locating in Alabama.