HB249 Alabama 2020 Session

Summary

Primary Sponsor

Ed OliverRepresentative

Republican

Session

Regular Session 2020

Title

Taxation, registration fees and ad valorem taxes for utility trailers, exemptions provided for, Sec. 32-11-2 am'd.

Summary

HB249 would extend tax and license fee exemptions to utility trailers owned by Alabama-incorporated volunteer rescue squads that are used exclusively for life-saving and first-aid work.

What This Bill Does

If enacted, utility trailers owned by volunteer rescue squads and used exclusively for life-saving, rescue, or first aid would be exempt from license and registration fees and from ad valorem taxes. The exemption applies to trailers defined in Section 40-12-240 and only when the trailers are owned by Alabama-incorporated volunteer rescue squads and are not rented, leased, or loaned to private individuals, firms, or corporations. The act would take effect January 1, 2021, after it is passed and approved by the Governor.

Who It Affects

• Alabama-incorporated volunteer rescue squads that own utility trailers used exclusively for life-saving, rescue, or first-aid work would receive the exemption from license/registration fees and ad valorem taxes.
• Other trailer owners (not owned by volunteer rescue squads) would not receive the exemption and would continue to pay standard license/registration fees and ad valorem taxes.

Key Provisions

• Amends Section 32-11-2 to include utility trailers in the exemption for motor vehicles and trailers owned by volunteer rescue squads used exclusively for life-saving, rescue, or first aid work and not rented or loaned to private parties.
• Exemption applies only to trailers owned by Alabama-incorporated volunteer rescue squads, defined as not being rented, leased, or loaned to private individuals, firms, or corporations, and used without profit.

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