HB196 Alabama 2020 Session

Summary

Primary Sponsor

Kirk HatcherSenator

Democrat

Session

Regular Session 2020

Title

Taxation, Alabama State Missionary Baptist Convention, Incorporated and each local Baptist association in good standing of the convention, exempt from ad valorem and sales and use taxes, Sec. 40-9-12 am'd.

Summary

This bill would exempt the Alabama State Missionary Baptist Convention, Incorporated, and its local Baptist associations in good standing, along with their real and personal property, from state and local ad valorem and sales/use taxes.

What This Bill Does

It amends Section 40-9-12 to add the Alabama State Missionary Baptist Convention and each local Baptist association in good standing to the tax-exempt list for ad valorem and sales/use taxes. The exemption covers the convention's and associations' real and personal property used to conduct their programs. It also requires the convention to submit a list of its local associations to the Department of Revenue by a date set by rule to verify eligibility.

Who It Affects

• The Alabama State Missionary Baptist Convention, Incorporated, and local Baptist associations in good standing — exempt from paying ad valorem and sales/use taxes on their real and personal property.
• The Alabama Department of Revenue (and other tax authorities) — responsible for administering and verifying these exemptions, including receiving the convention's required list of eligible local associations.

Key Provisions

• Amends Section 40-9-12 to include the Alabama State Missionary Baptist Convention, Incorporated and each local Baptist association in good standing as exempt from ad valorem and sales and use taxes.
• Exempts the real and personal property of the convention and its associations from state and local taxes, when used in carrying out their programs.
• Requires the Alabama State Missionary Baptist Convention to submit a list of its local associations in good standing to the Department of Revenue by a rule-defined deadline.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation