HB15 Alabama 2010 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Session

Regular Session 2010

Title

Youths Empowerment for Success, Inc., exempt from state, county, and municipal sales and use tax; property owned and used by exempt from state, county, and local ad valorem tax

Summary

HB15 would give Youths Empowerment for Success, Inc. (YEFS) a full exemption from state, county, and local sales and use taxes, and would also exempt YEFS property from ad valorem taxes.

What This Bill Does

If passed, the bill would exempt YEFS from paying or collecting any state, county, and municipal sales and use taxes. It would also exempt all property owned by YEFS and used by the organization from state, county, and local ad valorem taxes. The exemptions would take effect on the first day of the third month after the bill is passed and approved by the Governor.

Who It Affects

• Youths Empowerment for Success, Inc. (YEFS) would no longer owe or collect sales, use, or ad valorem taxes on its operations and property.
• State and local tax authorities (state, county, and municipal governments) would lose tax revenue from YEFS' sales/use taxes and from ad valorem taxes on YEFS property.

Key Provisions

• Section 1(a): YEFS is exempt from paying or collecting any state, county, and municipal sales and use taxes.
• Section 1(b): All property owned by YEFS and used by it is exempt from state, county, and local ad valorem taxes.
• Section 2: The act becomes effective on the first day of the third month after it passes and the Governor approves it.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation