(a) No general law, or state executive order whose purpose or effect is to require a new or increased expenditure of funds held or disbursed by the governing body of a municipality or county, or an instrumentality thereof, or a city or county board of education shall become effective as to any municipality or county, or an instrumentality thereof, or a city or county board of education until approved by an ordinance enacted, or a resolution adopted, by the governing authority of the affected municipality, county, instrumentality, or board of education or until, and only as long as, the Legislature appropriates funds for the purpose to the affected municipality, county, instrumentality, or board and only to the extent and amount that the funds are provided, or until a law provides for a local source of revenue within the municipality, county, instrumentality, or board for the stated purpose and the affected municipality, county, instrumentality, or board is authorized by ordinance or resolution to levy and collect the revenue and only to the extent and amount of the revenue.
(b) This amendment shall not apply to:
(1) A local law as defined in Article IV, Section 110, Constitution of Alabama 1901.
(2) An act defining a new crime or amending the definition of an existing crime.
(3) An act, statute, executive order enacted, promulgated, or adopted and effective prior to January 6, 1999, which by its provisions requires expenditures by the county or municipality at any time after that date.
(4) An act enacted, or state executive order promulgated or adopted to comply with a federal mandate, only to the extent of the federal mandate.
(5) An act adopted or enacted by two-thirds of those voting in each house of the Legislature and any rule or regulation adopted to implement that act or adopted pursuant thereto.
(6) An act determined by the Legislative Fiscal Office to have an aggregate insignificant fiscal impact on affected municipalities, counties, instrumentalities, or boards. For purposes of this subsection, the phrase "aggregate insignificant fiscal impact" shall mean any impact less than $50,000 annually.
(7) An act of general application prescribing the minimum compensation for public officials.
(8) An act, statute, administrative rule, or other provision or portion thereof addressing compensation, benefits, or due process of any employee of a board education.
(c) For the purposes of this amendment, the phrase board of education shall include the Alabama Institute for Deaf and Blind, the Alabama School of Fine Arts, and the Alabama High School of Mathematics and Science.