HB 388

Alabama House bill in Session 2026RS.

Status: enacted. Latest action: April 16, 2026.

Taxation; to exempt certain community foundations from sales and use taxes.

Bill ID AL-2026RS-HB-388
Session 2026RS
Status enacted
Committee Finance and Taxation Education (Senate); Ways and Means Education (House)
House enacted 2026-04-16
Tax / Budget / Appropriations
Summary

This act adds Section 40-9-39.41 to the Code of Alabama 1975, to: (1) exempt certain community foundations from the state sales and use taxes beginning September 1, 2026, through August 31, 2031; (2) require these entities to annually report information regarding the exemption to the Department of Revenue; and (3) authorize counties and municipalities to exempt these entities from local sales and use taxes. This act repeals Section 40-9-39.4, Code of Alabama 2975, which exempted certain community foundations from state, county, and municipal sales and use taxes.

Sponsor
David Faulkner
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-02-05 Introduced Bill introduced
2026-04-16 Status enacted
2026-04-16 Latest Action Enacted
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