HB331 would exempt certain firefighting and rescue organizations and a subset of local fire districts from state, county, and local sales and use taxes and ad valorem taxes, with an exception for taxes that fund K-12 education.
If enacted, the named groups would not owe state, county, or local sales and use taxes, nor ad valorem (property) taxes, on their property and purchases. The exempt groups include the Alabama Association of Volunteer Fire Departments, county volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, all volunteer rescue squads that are members of the Alabama Association of Rescue Squads, all county volunteer rescue associations, and local fire districts not under the auspices of their county commission. Taxes that raise money for K-12 public education could not be exempted.
Pending third reading on day 26 Favorable from Finance and Taxation Education
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Finance and Taxation Education
Motion to Read a Third Time and Pass adopted Roll Call 441
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund
Source: Alabama Legislature