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SB201 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Session
Regular Session 2019
Title
Taxation, Victims of Crime and Leniency, Incorporated, exempt from state, county and municipal sales and use taxes
Summary

SB 201 would exempt Victims of Crime and Leniency, Incorporated from all state, county, and municipal sales and use taxes for five years after the law takes effect.

What This Bill Does

It would prevent VOCL from paying any state, county, or local sales and use taxes for five years. The exemption covers all such taxes, reducing VOCL's tax burden during the period. The exemption begins on the first day of the third month after the act becomes law.

Who It Affects
  • Victims of Crime and Leniency, Incorporated (VOCL) would not pay state, county, or municipal sales and use taxes for five years.
  • State and local governments would lose tax revenue from VOCL transactions for five years.
Key Provisions
  • Exempts Victims of Crime and Leniency, Incorporated from paying any state, county, and municipal sales and use taxes for five years from the act's effective date.
  • Exemption starts on the first day of the third month after the act is passed and approved by the Governor (or when it becomes 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
Sales and Use Tax

Bill Actions

H

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

S

Engrossed

S

Motion to Read a Third Time and Pass adopted Roll Call 1133

S

Singleton motion to Adopt adopted Roll Call 1132

S

Finance and Taxation Education Amendment Offered

S

Third Reading Passed

S

Read for the second time and placed on the calendar 1 amendment

S

Read for the first time and referred to the Senate committee on Finance and Taxation Education

Bill Text

Votes

Documents

Source: Alabama Legislature