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HB276 Alabama 2014 Session

Updated Feb 24, 2026

Summary

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 Does

If 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 Provisions
  • 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.
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

Forwarded to Governor on April 3, 2014 at 5:44 p.m. on April 3, 2014.

H

Assigned Act No. 2014-407.

H

Clerk of the House Certification

H

Enrolled

S

Signature Requested

H

Passed Second House

S

Motion to Read a Third Time and Pass adopted Roll Call 1208

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 Finance and Taxation Education

H

Engrossed

H

Motion to Read a Third Time and Pass adopted Roll Call 713

H

Motion to Adopt adopted Roll Call 712

H

Coleman-Evans Amendment Offered

H

Coleman-Evans motion to Table adopted Roll Call 711

H

Ways and Means Education Amendment Offered

H

Third Reading Passed

H

Read for the second time and placed on the calendar 1 amendment

H

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

Bill Text

Votes

Motion to Read a Third Time and Pass

March 11, 2014 House Passed
Yes 94
No 3
Abstained 2
Absent 5

Motion to Adopt

March 11, 2014 House Passed
Yes 95
Abstained 4
Absent 5

Coleman-Evans motion to Table

March 11, 2014 House Passed
Yes 91
Abstained 3
Absent 10

Documents

Source: Alabama Legislature