HB174 Alabama 2021 Session

Summary

Primary Sponsor

Danny GarrettRepresentative

Republican

Co-Sponsor

John W. Rogers

Session

Regular Session 2021

Title

World Games, TWG 2021 Birmingham Foundation, exempt from sales and use, ad valorem, and other taxes, Sec. 40-9-26.2 added

Summary

HB174 would grant a temporary tax exemption to the TWG 2021 Birmingham Foundation related to the World Games 2022 in Alabama.

What This Bill Does

The bill adds a new section to Alabama law that exempts the TWG 2021 Birmingham Foundation from state, county, and municipal sales, use, and license taxes, and from ad valorem taxes, for activities and property connected to the World Games 2022. It covers taxes on purchases or uses of property by the Foundation, gross proceeds from the Foundation's sales or uses of property, and admissions to the World Games 2022. All property owned by the Foundation and used for the World Games 2022 would be free from ad valorem taxes. The exemptions expire on December 31 of the year after the World Games 2022 concludes, and the act takes effect immediately after governor approval.

Who It Affects

• TWG 2021 Birmingham Foundation: would be exempt from paying or collecting state, county, and municipal sales, use, and license taxes, and from ad valorem taxes related to the World Games 2022; property used for the event would also be exempt from ad valorem taxes.
• People and entities involved with World Games 2022 (such as purchasers, admissions buyers, and those selling or using property for the event): would experience tax exemptions on purchases, uses of property, gross proceeds, and admissions tied to the event, potentially reducing tax revenue for local governments.

Key Provisions

• Adds Section 40-9-26.2 to the Alabama Code.
• Provides exemptions for the TWG 2021 Birmingham Foundation from state, county, and municipal sales, use, and license taxes in connection with the World Games 2022.
• Provides exemption from ad valorem taxes for all property owned by the Foundation and used for the World Games 2022.
• Exempts the purchase or use of property by the Foundation, and the gross proceeds from the sale or use of property or admissions to the World Games 2022, from taxes.
• Exemption period ends December 31 of the year following the World Games 2022 conclusion (expected 2023).
• Effective immediately after passage and governor approval.

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