HB387 Alabama 2021 Session

Summary

Primary Sponsor

Kirk HatcherSenator

Democrat

Session

Regular Session 2021

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

HB387 would grant ad valorem (property) and sales/use tax exemptions to the Alabama State Missionary Baptist Convention, its member local associations in good standing, their real and personal property, and the All Collaborated To Serve The Community Development Corporation.

What This Bill Does

It amends Section 40-9-12 to extend ad valorem and sales/use tax exemptions to the Alabama State Missionary Baptist Convention, Incorporated, and to each local Baptist association that is in good standing, including their real and personal property. It also exempts All Collaborated To Serve The Community Development Corporation. The convention would must submit a list of its in-good-standing local associations to the Department of Revenue by a rule-set deadline. If enacted, the law would take effect on the first day of the third month after passage.

Who It Affects

• The Alabama State Missionary Baptist Convention, Incorporated: would have its real and personal property exempt from ad valorem and sales/use taxes.
• Local Baptist associations that are members in good standing: their real and personal property would be exempt from ad valorem and sales/use taxes.
• All Collaborated To Serve The Community Development Corporation: its real and personal property would be exempt from ad valorem and sales/use taxes.

Key Provisions

• Amends Section 40-9-12 to exempt the Alabama State Missionary Baptist Convention, Incorporated, and each local Baptist association in good standing from ad valorem and sales/use taxes.
• Exempts the real and personal property of the convention and each qualifying local association from these taxes.
• Exempts All Collaborated To Serve The Community Development Corporation from ad valorem and sales/use taxes.
• 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 department-set deadline.
• Effective date: the act becomes law on the first day of the third month following 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