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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2021 Alabama Legislative Regular Session
  5. 2021 Alabama House Bills
  6. HB410 Alabama 2021 Session

HB410 Alabama 2021 Session

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In Committee
Contents hide
  • 1 Bill Summary
  • 2 Bill Actions
  • 3 Bill Calendar
  • 4 Bill Text
  • 5 Bill Documents

Bill Summary

Sponsors
  • Paul W. Lee
Session
Regular Session 2021
Title
Taxation, sale of certain military aircraft parts, exemption extended, Sec. 40-23-4 am'd.
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

This bill would extend the tax exemption until May 30, 2032, and would delete language providing for its extension by joint resolution

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.

Subjects
Taxation

Bill Actions

Action Date Chamber Action
February 24, 2021 H Pending third reading on day 9 Favorable from Ways and Means Education
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

Download HB410 Alabama 2021 Session PDF

Bill Documents

Type Link
Bill Text HB410 Alabama 2021 Session - Introduced
Fiscal Note Fiscal Note - HB410 for Ways and Means Education
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