HB 164

Signed by Governor

Contents hide

1 Bill Summary
2 Bill Actions
3 Bill Calendar
4 Bill Text
5 Bill Votes
6 Bill Documents

Bill Summary

Sponsors

Danny Garrett

Session

Regular Session 2018

Title

Tax Exemption Reform Act, united appeal fund entities and supported charities, grace period to obtain or renew certificate of exemption from Dept. of Revenue provided through Sept. 30, 2018, Sec. 40-9-12.1added

Description

Under existing law, the Tax Exemption Reform Act of 2017 required united appeal funds and their supported charities to obtain and maintain a certificate of exemption by meeting specific definitional requirements by July 1, 2017. In addition, united appeal funds and their supported charities are required to comply with information reporting requirements

This bill provides united appeal fund entities and supported charities subject to the requirements and definitions of the Tax Exemption Reform Act of 2017 a one-time grace period through September 30, 2018, to obtain or renew a certificate of exemption from the Department of Revenue

To add Section 40-9-12.1, Code of Alabama 1975, relating to united appeal fund organizations and their supported charities; to provide a grace period for compliance with the Tax Exemption Reform Act of 2017 and the informational reporting requirements as required by Section 40-9-60.

Subjects

Taxation

Bill Actions

Action Date	Chamber	Action
March 6, 2018	S	Passed Second House
March 6, 2018	H	Assigned Act No. 2018-198.
March 6, 2018	H	Forwarded to Governor on March 6, 2018 at 5:40 p.m. on March 6, 2018.
March 6, 2018	H	Clerk of the House Certification
March 6, 2018	H	Enrolled
March 6, 2018	S	Signature Requested
March 6, 2018	H	Passed Second House
March 6, 2018	S	Motion to Read a Third Time and Pass adopted Roll Call 629
March 6, 2018	S	Third Reading Passed
March 6, 2018	S	Figures motion to Reconsider adopted Voice Vote
March 6, 2018	S	Figures motion to Carry Over to the Call of the Chair adopted Voice Vote
March 6, 2018	S	Motion to Read a Third Time and Pass adopted Roll Call 624
March 6, 2018	S	Third Reading Carried Over to Call of the Chair
March 1, 2018	S	Read for the second time and placed on the calendar
February 8, 2018	S	Read for the first time and referred to the Senate committee on Finance and Taxation Education
February 6, 2018	H	Motion to Read a Third Time and Pass adopted Roll Call 198
February 6, 2018	H	Third Reading Passed
January 18, 2018	H	Read for the second time and placed on the calendar
January 11, 2018	H	Read for the first time and referred to the House of Representatives committee on Ways and Means Education

Bill Calendar

Type	Date	Location	Description
Hearing	February 28, 2018	Room 727 Public Hearing & Vote at 10:30	Senate F&TE Hearing
Hearing	January 18, 2018	LOCATION CHANGE Room 617 at 11:45	House W&ME Hearing
Hearing	January 17, 2018	Room 200 at 09:00	House W&ME Hearing
Hearing	February 14, 2017	Room 535 at 00:00	House LL Hearing