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HB4 Alabama 2013 Session

Updated Feb 27, 2026
Low Interest

Summary

Primary Sponsor
Mike Jones
Mike Jones
Republican
Session
Regular Session 2013
Title
Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation, exempt from ad valorem taxes
Summary

HB4 would exempt two community college foundations—the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation—from state, county, and local ad valorem taxes and from state, county, and local sales and use taxes on property and purchases used for their charitable purposes.

What This Bill Does

It would exempt all property owned by the Lurleen B. Wallace Community College Foundation and used for its charitable purposes from state, county, and local ad valorem taxes. It would also exempt all purchases by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation used for their charitable purposes from state, county, and local sales and use taxes. The act would take effect immediately after it is passed and approved by the governor.

Who It Affects
  • Lurleen B. Wallace Community College Foundation — would be exempt from property taxes and from sales/use taxes on purchases used for its charitable purposes.
  • Calhoun Community College Foundation — would be exempt from property taxes and from sales/use taxes on purchases used for its charitable purposes.
Key Provisions
  • Section 1: All property owned by the Lurleen B. Wallace Community College Foundation and used for its charitable purposes is exempt from state, county, and local ad valorem taxation.
  • Section 2: All purchases by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation used for their charitable purposes are exempt from state, county, and local sales and use taxes.
  • Section 3: The act becomes effective immediately following passage and governor's 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

Bill Actions

H

Assigned Act No. 2013-170.

H

Forwarded to Governor at 4:25 p.m. on April 25, 2013.

H

Clerk of the House Certification

S

Signature Requested

H

Enrolled

S

Concurred in Second House Amendment

H

Jones motion to Concur In and Adopt adopted Roll Call 952

H

Concurrence Requested

S

Motion to Read a Third Time and Pass adopted Roll Call 601

S

Orr motion to Adopt adopted Roll Call 600

S

Orr Amendment Offered

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Governmental Affairs

H

Engrossed

H

Motion to Read a Third Time and Pass adopted Roll Call 330

H

Motion to Adopt adopted Roll Call 329

H

Ways and Means General Fund first Substitute Offered

H

Third Reading Passed

H

Read for the second time and placed on the calendar with 1 substitute and

H

Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund

Bill Text

Votes

Motion to Adopt

April 9, 2013 House Passed
Yes 89
No 1
Abstained 1
Absent 12

Motion to Read a Third Time and Pass

April 9, 2013 House Passed
Yes 93
No 1
Absent 9

Motion to Read a Third Time and Pass

April 26, 2013 Senate Passed
Yes 27
No 4
Absent 4

Documents

Source: Alabama Legislature