HB95 Alabama 2019 Session

Summary

Primary Sponsor

Rod Scott

Democrat

Session

Regular Session 2019

Title

Taxation, Birmingham Regional Paratransit Consortium, Incorporated, exempt from sales and use taxes

Summary

HB95 would exempt the Birmingham Regional Paratransit Consortium, Incorporated from state, county, and local ad valorem taxes and from state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the bill would remove BRPC's tax obligations on property it owns or uses, at all levels of government. It would also remove BRPC’s sales and use tax obligations at the state, county, and municipal levels. The exemption would take effect on the first day of the third month after it is passed, approved, and becomes law.

Who It Affects

• Birmingham Regional Paratransit Consortium, Incorporated — would be fully exempt from ad valorem taxes on its property and from sales and use taxes on its purchases or uses.
• Local and state tax authorities (state, county, and municipal governments) — could receive less tax revenue from BRPC because these taxes would not apply to BRPC.

Key Provisions

• Exempts BRPC from all state, county, and local ad valorem taxes on property owned or used by BRPC, and from state, county, and municipal sales and use taxes.
• Effective date: the first day of the third month following its passage and approval and its becoming law.

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