SB181 Alabama 2017 Session

Updated Jul 24, 2021

Senate Bill

Enacted

Current Status

Regular Session 2017

Session

Sponsor

Summary

Primary Sponsor: Vivian Davis Figures Senator
Democrat
Session: Regular Session 2017
Title: United Way and united appeal funds, tax exemption from all taxes, certain existing funds deemed included, Tax Exemption Reform Act of 2017, Sec. 40-9-12 am'd.
Description: This bill shall be known as the Tax Exemption Reform Act of 2017. Under existing law, specific organizations and community chests united appeal funds, and the charities for which they solicit funds are exempt from any and all taxation and fees.
This bill would provide definitions and qualifications for the United Way and other united appeal funds and their supported charities.
This bill also provides that united appeal funds that already hold a Certificate of Exemption issued by the Department of Revenue and are in good standing with the reporting requirements of Act 2015-534, now appearing as Sections 40-9-60 and 40-9-61 of the Code of Alabama 1975, would be deemed to be within the definitions.
Subjects: Taxation