Opinion of the Justices

Honorable Robert Bentley

Governor of Alabama

State Capitol

Montgomery, Alabama 36130

*848Dear Governor Bentley:

We have received your letter requesting an advisory opinion pursuant to § 12-2-10, Ala.Code 1975,1 as to the constitutionality of Senate Bill 373 (“S.B. 373”), which allows an “approved entity,” as that term is defined in S.B. 373, to retain a percentage of state income taxes withheld from “eligible employees,” “in consideration of §§ 211.01, 211.02, and 212, or other potentially applicable provisions of Alabama’s Constitution.”

Senate Bill 373

S.B. 373 reads as follows:

“BE IT ENACTED BY THE…