HB430 Alabama 2021 Session

Summary

Primary Sponsor

Becky Nordgren

Republican

Session

Regular Session 2021

Title

Taxation, Amazon Hope, Incorporated, exempt from ad valorem and sales and use taxes, Sec. 40-9-12 am'd.

Summary

HB430 would exempt Amazon Hope, Incorporated and its property from ad valorem and sales and use taxes in Alabama.

What This Bill Does

If passed, the bill adds Amazon Hope, Incorporated and all of its real and personal property to the list of entities exempt from state and local ad valorem and sales and use taxes under Section 40-9-12. This means Amazon Hope would not have to pay these taxes on its property or on taxable purchases. The exemption would apply alongside other existing exemptions, and the law would take effect on the first day of the third month after passage and governor approval.

Who It Affects

• Amazon Hope, Incorporated would be exempt from ad valorem and sales and use taxes on its real and personal property.
• State and local tax authorities and taxpayers could see reduced tax revenue from this exemption.

Key Provisions

• Amends Section 40-9-12 to exempt Amazon Hope, Incorporated and all real and personal property of the Amazon Hope, Incorporated from ad valorem and sales and use taxes.
• The exemption applies to both state and local taxes and applies to all real and personal property used by the organization for its programs.
• The act becomes effective on the first day of the third month following its 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