HB517 Alabama 2021 Session

Summary

Primary Sponsor

Wes KitchensSenator

Republican

Co-Sponsors

Kerry RichRandall SheddScott StadthagenDavid Standridge

Session

Regular Session 2021

Title

Shepherd's Cove Hospice and palliative care entities in Marshall Co., ad valorem and sales and use tax exemptions

Summary

The bill would exempt certain Shepherd's Cove hospice and palliative care entities in Marshall County from all state, county, and municipal ad valorem taxes and from paying or collecting state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the named entities would be fully exempt from ad valorem taxes and from collecting or paying state, county, and municipal sales and use taxes. The exemptions cover Hospice of Marshall County, Inc. (doing business as Shepherd's Cove Hospice); Hospice of Marshall County Foundation, Inc. (doing business as Shepherd's Cove Foundation, including Shepherd's Cove Thrift Shoppe); and Palliative and Supportive Care Alliance, Inc. (doing business as Shepherd's Cove Palliative Care). This would reduce tax revenue for local and state governments related to these taxes for these entities.

Who It Affects

• Hospice of Marshall County, Inc. (dba Shepherd's Cove Hospice) would be exempt from state, county, and municipal ad valorem taxes and from state, county, and municipal sales and use taxes.
• Hospice of Marshall County Foundation, Inc. (dba Shepherd's Cove Foundation), including Shepherd's Cove Thrift Shoppe, would be exempt from those taxes.
• Palliative and Supportive Care Alliance, Inc. (dba Shepherd's Cove Palliative Care) would be exempt from those taxes.

Key Provisions

• Section 1: Exempts Hospice of Marshall County, Inc. (dba Shepherd's Cove Hospice); Hospice of Marshall County Foundation, Inc. (dba Shepherd's Cove Foundation, including Shepherd's Cove Thrift Shoppe, which is solely owned by the Foundation); and Palliative and Supportive Care Alliance, Inc. (dba Shepherd's Cove Palliative Care) from state, county, and municipal ad valorem taxes and from paying or collecting state, county, and municipal sales and use taxes.
• Section 2: The act becomes effective on the first day of the third month after its passage and approval by the Governor, or after it becomes law by other means.

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