HB584 Alabama 2013 Session

Updated Feb 27, 2026

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Summary

Primary Sponsor: Richard Baughn
Republican
Co-Sponsor: Richard J. Laird
Session: Regular Session 2013
Title: Rescue Squads, Alabama Association of Rescue Squads, exemption from state and local lodging taxes, Sec. 40-26-1 am'd.
Summary: HB584 would exempt the Alabama Association of Rescue Squads, Inc., and rescue squads in good standing from state and local lodging taxes.
What This Bill Does
It adds an exemption to the lodging tax law for the Alabama Association of Rescue Squads, Inc., and rescue squads that are members in good standing, including for official meetings. The exemption would apply to all county, municipal, and local lodging taxes. The act becomes law on the first day of the third month after passage and governor approval.

Who It Affects
The Alabama Association of Rescue Squads, Inc., and rescue squads that are members in good standing, who would no longer owe state and local lodging taxes for lodging.
County and municipal governments and lodging providers in Alabama, which would no longer collect lodging taxes from these exempt organizations.

Key Provisions
Exempts the Alabama Association of Rescue Squads, Inc., and rescue squads that are members in good standing from all county, municipal, and local lodging taxes.
Provides an exemption for lodging costs when used for official meetings of the Alabama Association of Rescue Squads, Inc., and its member squads.
Amends Section 40-26-1 to implement these exemptions and to specify eligibility and scope.
Effective date: the act becomes law on the first day of the third month following its 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: Rescue Squads