HB276 Alabama 2014 Session
Summary
- Primary Sponsor
Merika ColemanSenatorDemocrat- Co-Sponsors
- Oliver RobinsonDexter GrimsleyLaura HallJohn W. RogersArtis McCampbellDarrio MeltonPebblin W. WarrenThomas JacksonJuandalynn GivanRod ScottMary MooreAdline ClarkeBarbara Bigsby BoydChris EnglandNapoleon BracyThad McClammy
- Session
- Regular Session 2014
- Title
- Community Action Association of Alabama, exempt from state, county, and municipal sales and use tax
- Summary
HB276 would exempt the Community Action Association of Alabama and its member agencies from paying and collecting state, county, and municipal sales and use taxes, with local approval required for county and municipal tax exemptions.
What This Bill DoesIf passed, the association and its member agencies would be exempt from paying and collecting state sales and use taxes. For county and municipal taxes, the exemption would only apply if the local governing body passes a resolution approving it. The exemption becomes effective on the first day of the third month after the bill is passed and approved by the Governor, or once it becomes law.
Who It Affects- Community Action Association of Alabama and its member agencies would be exempt from paying and collecting state, county, and municipal sales and use taxes (subject to local opt-in for county/municipal taxes).
- County and municipal tax authorities and local governments could lose tax revenue from this exemption unless they pass a local resolution approving the exemption.
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 paying and collecting all state, county, and municipal sales and use taxes for the Community Action Association of Alabama and its member agencies, with county/municipal exemptions requiring local approval by resolution.
- Effective date: the exemption takes effect on the first day of the third month after passage and gubernatorial approval, or upon becoming law.
- Subjects
- Taxation
Bill Actions
Forwarded to Governor on April 3, 2014 at 5:44 p.m. on April 3, 2014.
Assigned Act No. 2014-407.
Clerk of the House Certification
Enrolled
Signature Requested
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 1208
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the Senate committee on Finance and Taxation Education
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 713
Motion to Adopt adopted Roll Call 712
Coleman-Evans Amendment Offered
Coleman-Evans motion to Table adopted Roll Call 711
Ways and Means Education Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Bill Text
Votes
Motion to Adopt
Coleman-Evans motion to Table
Motion to Read a Third Time and Pass
Documents
Source: Alabama Legislature