Motion to Read a Third Time and Pass
Yes
90
Absent
15
HB185 Alabama 2012 Session
Updated Feb 27, 2026
Notable
Summary
- Primary Sponsor
Richard J. LairdIndependent- Session
- Regular Session 2012
- Title
- Alabama Association of Volunteer Fire Departments, certain county volunteer fire associations, Alabama Association of Rescue Squads, Inc., member rescue squads, county volunteer rescue associations, and local fire districts, exempt from state, county, and municipal sales and use tax and ad valorem tax, exception
- Summary
Exempts specified Alabama volunteer fire departments, rescue squads, and local fire districts from state, county, and local sales/use taxes and ad valorem taxes, with a limit that taxes funding K-12 education cannot be exempted.
What This Bill DoesThe bill creates tax exemptions for the listed organizations, covering sales, use, and property taxes. It applies to the Alabama Association of Volunteer Fire Departments, county volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, volunteer rescue squads that are members of the Alabama Association of Rescue Squads, county volunteer rescue associations, and local fire districts not under a county commission. It also preserves taxes that have proceeds dedicated to K-12 education, meaning those taxes cannot be exempted. The act becomes effective on August 1, 2012.
Who It Affects- Members of the Alabama Association of Volunteer Fire Departments and county volunteer fire associations (they would not pay state, county, or local sales/use taxes or ad valorem taxes).
- Volunteer rescue squads that are members of the Alabama Association of Rescue Squads and county volunteer rescue associations, plus local fire districts not controlled by a county commission (these groups would also get sales/use and property tax exemptions).
Key ProvisionsAI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.- Exemption from state, county, and local sales and use taxes for the listed associations and districts.
- Exemption from ad valorem (property) taxes for the listed associations and districts.
- Prohibition on exempting taxes whose proceeds are dedicated to K-12 public education.
- Effective date: first day of the third month after passage and governor's approval (August 1, 2012).
- Subjects
- Taxation
Bill Actions
Delivered to Governor at 11:59 p. m. on May 16, 2012.
Assigned Act No. 2012-544.
Clerk of the House Certification
Enrolled
Signature Requested
Second House Concurs in Executive Amendment
Dial motion to Concur In and Adopt adopted Roll Call 1564
House of Origin Concurs in Executive Amendment
Bridges motion to Concur In and Adopt adopted Roll Call 1577
Executive Amendment Offered
Forwarded to Governor
Clerk of the House Certification
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 1334
Third Reading Passed
Marsh Carry Over to the Call of the Chair Granted
Third Reading Carried Over to Call of the Chair
Dial Carry Over to the Call of the Chair Granted
Third Reading Carried Over to Call of the Chair
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Governmental Affairs
Motion to Read a Third Time and Pass adopted Roll Call 342
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 Education
Bill Text
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Votes
Motion to Read a Third Time and Pass
Yes
28
Abstained
1
Absent
6
Bridges motion to Concur In and Adopt
Yes
96
Absent
9
Dial motion to Concur In and Adopt
Yes
25
Absent
10
Documents
Bill Text (Enrolled)
HB185 Alabama 2012 Session - Enrolled
Bill Text (Introduced)
HB185 Alabama 2012 Session - Introduced
Source: Alabama Legislature