HB289 Alabama 2015 Session

Summary

Primary Sponsor

Danny GarrettRepresentative

Republican

Session

Regular Session 2015

Title

Rescue Squads, Alabama Association of, tax exemptions, Sec. 40-9-13 am'd.

Summary

HB289 would grant state, county, and municipal tax exemptions to the Alabama Association of Rescue Squads and its members in good standing, adding them to the list of exempt organizations and their property.

What This Bill Does

The bill amends tax exemption rules to include the Alabama Association of Rescue Squads (AARS) and its members in good standing, removing liability for certain taxes, licenses, and fees. It also lists other organizations (such as the Daughters of the American Revolution, the Annual Shrine Circus and related events, the Episcopal Foundation of Jefferson County, the Alabama Heart Association, and Presbyterian Apartments, Incorporated) and their real and personal property as exempt when used as allowed by law. The exemptions are to be applied under the same governing conditions as other exempt entities and are subject to the provisions of Section 40-9-12.

Who It Affects

• Volunteer fire departments in Alabama and the Alabama Association of Rescue Squads (AARS) and its members in good standing would be exempt from state, county, and municipal taxes, licenses, fees, and charges for property used as provided by law.
• The Alabama Society of the Daughters of the American Revolution, the Annual Shrine Circus and related fundraising events, the Episcopal Foundation of Jefferson County, the Alabama Heart Association, and Presbyterian Apartments, Incorporated (and their real or personal property used per 40-9-12) would also be exempt from those taxes and charges, subject to the same rules as other exempt entities.

Key Provisions

• Amends Section 40-9-13 to grant tax exemptions to the Alabama Association of Rescue Squads (AARS) and its members in good standing, as well as to volunteer fire departments and their property.
• Explicitly lists the Alabama Society of the Daughters of the American Revolution, the Annual Shrine Circus and related charitable Shrine events, the Episcopal Foundation of Jefferson County, the Alabama Heart Association, and Presbyterian Apartments, Incorporated (and their real/personal property) as exempt when used as provided in Section 40-9-12.
• States these exemptions apply to state, county, and municipal taxes, licenses, fees, and charges of any kind, including lodging taxes, and are subject to the provisions of Section 40-9-12 like other named organizations.
• Effective date: the act becomes effective immediately following passage and approval by the Governor.

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