HB502 Alabama 2013 Session

Summary

Primary Sponsor

Duwayne Bridges

Republican

Session

Regular Session 2013

Title

Taxation, Arc of Alabama, exempt from sales, use and ad valorem tax, Sec. 40-9-25.19 added

Summary

HB502 would exempt the Arc of Alabama and its affiliated chapters from sales and use taxes and exempt their property from ad valorem taxes.

What This Bill Does

If passed, the bill adds a new section to Alabama law to remove state, county, and municipal sales and use taxes for the Arc of Alabama and its chapters, and to exempt all property owned by the organization from state, county, and local ad valorem taxation. It would take effect on the first day of the third month after the Governor signs it into law. As a result, tax revenues that would normally go to state and local governments from this organization could be reduced.

Who It Affects

• The Arc of Alabama, Incorporated and its affiliated chapters would no longer owe state, county, or municipal sales and use taxes, and their property would be exempt from ad valorem taxes.
• State, county, and local tax authorities could see reduced tax revenues from Arc of Alabama activities and property.

Key Provisions

• Exempts the Arc of Alabama, Incorporated and all affiliated chapters from paying state, county, and municipal sales and use taxes.
• Exempts all property owned by the Arc of Alabama from state, county, and local ad valorem taxation.
• Adds Section 40-9-25.19 to the Code of Alabama 1975 to establish these exemptions.
• Effective date: the first day of the third month following the 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