HB547 Alabama 2015 Session

Summary

Primary Sponsor

Richard Lindsey

Democrat

Session

Regular Session 2015

Title

Taxation, exempt certain chapters of Arc of Alabama from sale and use tax, Sec. 40-9-25.19 added

Summary

The bill would extend tax exemptions to Arc of Alabama chapters that lose United Way status after Jan 1, 2015, with state tax relief automatic and local (county/municipal) relief by local approval.

What This Bill Does

It creates a new code section that exempts eligible Arc of Alabama chapters from state sales and use taxes and from state ad valorem taxes on property. County and municipal tax exemptions would require a resolution from the local government to take effect, and the chapter must notify officials by providing a copy of the resolution. The act becomes effective immediately after governor approval.

Who It Affects

• Local chapters of The Arc of Alabama, Incorporated that lose United Way status on or after the act’s effective date: would be exempt from state sales and use taxes and from state ad valorem taxes on their property; county/municipal exemptions would require local approval.
• Local governing bodies (county and city/town governments): would decide whether to grant county and municipal sales/use tax exemptions and ad valorem tax exemptions to qualifying Arc chapters via adopted resolutions.

Key Provisions

• Adds Section 40-9-25.19 to exempt eligible Arc of Alabama local chapters from state sales and use taxes and from state ad valorem taxation on property.
• Eligibility: local chapters that were United Way agencies as of January 1, 2015 and lose that status on or after the act’s effective date.
• County/municipal exemptions: may take effect only with a resolution from the local governing body and require the chapter to file notice of its status change.
• Effective date: the act becomes effective immediately after 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

Taxation