HB626 Alabama 2021 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Co-Sponsors

Jim CarnsDanny Garrett

Session

Regular Session 2021

Title

To exempt state, county, and municipal sales and use tax from the Birmingham Holocaust Education Center

Summary

HB626 would temporarily exempt the Birmingham Holocaust Education Center from all state, county, and municipal sales and use taxes on its capital expenditures, effective immediately and lasting through December 31, 2023.

What This Bill Does

It creates a tax exemption for the Birmingham Holocaust Education Center on capital expenditures, removing all state, county, and municipal sales and use taxes for those purchases. The exemption lasts until December 31, 2023. The Center must annually report to the Department of Revenue about the exempted sales, with the format to be prescribed by the Department. The law would take effect immediately after governor approval.

Who It Affects

• The Birmingham Holocaust Education Center, which would not have to pay state, county, or municipal sales and use taxes on capital expenditures during the exemption period.
• The Alabama Department of Revenue, which would receive annual reports from the Center and set the reporting format.
• State and local governments (state, counties, and municipalities), which could experience a temporary loss of tax revenue from the exemption for the Center's capital expenditures.

Key Provisions

• Section 1(a): The Center is exempt from all state, county, and municipal sales and use taxes on capital expenditures.
• Section 1(b): The exemption ends on December 31, 2023.
• Section 1(c): The Center must annually report to the Department of Revenue on the exempted sales; the Department will prescribe the report format.
• Section 2: The act becomes effective immediately after its passage and approval by the Governor.

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