HB69 Alabama 2014 Session

Updated Jan 10, 2026

Summary

Primary Sponsor: Richard Baughn
Republican
Session: Regular Session 2014
Title: Rescue Squads, Alabama Association of Rescue Squads, exemption from state and local lodging taxes, Sec. 40-26-1 am'd.
Summary: HB69 would exempt the Alabama Association of Rescue Squads, Inc., and rescue squads in good standing from state and local lodging taxes, including for official meetings.
What This Bill Does
The bill adds an exemption from the state lodging tax for the Alabama Association of Rescue Squads, Inc., and rescue squads in good standing when they hold official meetings. It also exempts these groups from county, municipal, and local lodging taxes. The exemption takes effect on the first day of the third month after the bill becomes law.

Who It Affects
The Alabama Association of Rescue Squads, Inc. — exemption from lodging taxes for official meetings.
Rescue squads that are members in good standing with the association — same lodging tax exemption for official meetings.
County and city tax authorities — reduced/local lodging tax revenue from these exempt meetings due to the exemption.

Key Provisions
Adds an exemption from state lodging taxes (Section 40-26-1) for the Alabama Association of Rescue Squads, Inc., and rescue squads that are members in good standing for official meetings.
Specifies that the exemption also applies to all county, municipal, and local lodging taxes (Section 2).
Sets the effective date as the first day of the third month following passage/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