SB217 Alabama 2015 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2015

Title

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

Summary

SB217 would grant the Alabama Association of Rescue Squads and its members in good standing a tax and fee exemption, including lodging taxes, similar to other exempt organizations.

What This Bill Does

The bill amends Section 40-9-13 to add the Alabama Association of Rescue Squads (AARS) and its members in good standing to the list of groups exempt from state, county, and municipal taxes, licenses, and fees (including lodging taxes). It keeps the existing exemptions for other listed organizations and requires AARS to follow the same provisions as those organizations under Section 40-9-12. The act would take effect immediately after the governor signs it.

Who It Affects

• The Alabama Association of Rescue Squads (AARS) and its members in good standing — will be exempt from state, county, and municipal taxes, licenses, fees, and charges (including lodging taxes).
• Volunteer fire departments and other listed exempt organizations (e.g., DAR, Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association, Presbyterian Apartments) — will continue to be exempt but must comply with the provisions of Section 40-9-12 as with all other exempt groups.

Key Provisions

• Amends Section 40-9-13 to include the Alabama Association of Rescue Squads (AARS) and its members in good standing as exempt from state, county, and municipal taxes, licenses, fees, and charges, including lodging taxes.
• AARS exemption is to be governed by the same rules as other exempt organizations under Section 40-9-12.
• Effective date: the act becomes effective immediately following the governor's 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