HB410 Alabama 2021 Session
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Bill Summary
Sponsors
Session
Regular Session 2021
Title
Taxation, sale of certain military aircraft parts, exemption extended, Sec. 40-23-4 am'd.
Description
<p class="bill_description"> Under existing law, the gross receipts from
the sale of parts, components, and systems that
become a part of a fixed or rotary wing military
aircraft and that satisfy other criteria are exempt
from taxation until May 30, 2022</p><p class="bill_description">
This bill would extend the tax exemption
until May 30, 2032, and would delete language
providing for its extension by joint resolution</p><p class="bill_entitled_an_act"> Relating to taxation; to amend Section 40-23-4, Code
of Alabama 1975, as amended by Act 2019-444 of the 2019
Regular Session, to extend the tax exemption for gross
receipts from the sale of certain parts, components, and
systems that become part of certain military aircraft; and to
delete language providing for extension of the tax credit by
joint resolution.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 1, 2021 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| April 1, 2021 | H | Motion to Read a Third Time and Pass adopted Roll Call 624 |
| April 1, 2021 | H | Third Reading Passed |
| February 24, 2021 | H | Read for the second time and placed on the calendar |
| February 11, 2021 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | February 24, 2021 | Room 200 at 08:45 | House W&ME Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB410 Alabama 2021 Session - Introduced |
| Fiscal Note | Fiscal Note - HB410 for Ways and Means Education |