HB426 Alabama 2016 Session

Summary

Primary Sponsor

Artis McCampbellRepresentative

Democrat

Session

Regular Session 2016

Title

Taxation, Prince Hall Grand Lodge Free and Accepted Masons and Most Worshipful Prince Hall Grand Lodge F. and A.M., exempt from sales, county and municipal taxes

Summary

HB426 would exempt two Alabama Freemason Grand Lodges from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the bill would remove the obligation for the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama to pay or have sales and use taxes collected by state and local governments. The exemption would apply to all state, county, and municipal sales and use taxes. The bill also describes the two lodges as nonprofit fraternal organizations with long histories in Alabama and states when the exemption would take effect (the first day of the third month after passage and governor approval).

Who It Affects

• Prince Hall Grand Lodge Free and Accepted Masons of Alabama — would be exempt from paying and from having sales and use taxes collected on its transactions.
• Most Worshipful Grand Lodge F.&A.M. of Alabama — would be exempt from paying and from having sales and use taxes collected on its transactions.
• State, county, and municipal governments — could lose revenue from sales and use taxes that would have been collected from these lodges.
• Vendors and businesses that sell to these lodges — would not collect sales taxes from these transactions.

Key Provisions

• Exempts the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama from paying or collecting state, county, and municipal sales and use taxes.
• Section 2 codifies the exemption specifically for these two nonprofit fraternal organizations.
• Section 3 sets the effective date as the first day of the third month after the bill is enacted into law.
• Section 1 includes findings describing the lodges as longstanding nonprofit organizations with historical significance in Alabama.

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