HB536 Alabama 2012 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Session

Regular Session 2012

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

HB536 would exempt Youths Empowerment for Success, Incorporated from state, county, and municipal sales and use taxes, and would exempt its property from state, county, and local ad valorem taxes.

What This Bill Does

If enacted, YEFS would not have to pay or collect any state, county, or municipal sales and use taxes. All property owned by YEFS and used by the organization would be exempt from state, county, and local ad valorem (property) taxes. The law would take effect on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Youths Empowerment for Success, Incorporated (YEFS) — gains exemptions from all state, county, and municipal sales and use taxes, and exemption for YEFS-owned and used property from ad valorem taxes.
• State, county, and local tax authorities — would see reduced or eliminated tax revenue from YEFS-related sales, purchases, and property tax collections for YEFS.

Key Provisions

• Exempts Youths Empowerment for Success, Incorporated from paying or collecting any state, county, and municipal sales and use taxes.
• Exempts all property owned by Youths Empowerment for Success, Incorporated, and used by the organization, from any state, county, and local ad valorem taxation.
• Effective date: the first day of the third month following passage and governor approval.

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