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Ahmed Balaha

Alabama's DUNA Act Becomes Law on April 1, 2026, Granting DAOs Legal Status

On April 1, 2026, Alabama Governor Kay Ivey signed the Alabama DUNA Act (SB277) into law, making the state the second in the US to formally recognize DAOs and outlining a tax-compliance path. The framework allows qualifying DAOs to contract, hold property and bank accounts, and provides liability protection for members and administrators.