SB399 Alabama 2010 Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Co-Sponsors

Phil PooleTom ButlerPriscilla DunnLinda Coleman-MadisonLowell BarronT.D. “Ted” LittleHinton MitchemQuinton RossBobby DentonHank SandersLarry MeansVivian Davis Figures

Session

Regular Session 2010

Title

National Voting Rights Museum & Institute, exempt from state income tax and state, county, and municipal sales and use tax

Summary

SB399 would exempt the National Voting Rights Museum & Institute from Alabama state income tax and from state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the National Voting Rights Museum & Institute would not owe state income tax or any state, county, or municipal sales and use taxes. This exemption would apply to tax years beginning after December 31, 2009, once the bill becomes law.

Who It Affects

• National Voting Rights Museum & Institute: would be exempt from paying state income tax and all state, county, and municipal sales and use taxes.
• Alabama state and local governments: could receive less tax revenue because this exemption reduces the taxes collected from the museum.

Key Provisions

• Exempts the National Voting Rights Museum & Institute from payment of any state income tax and any state, county, and municipal sales and use taxes.
• Effective for tax years beginning after December 31, 2009, following passage and approval by the Governor (or becoming law otherwise).

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation