SB151 Alabama 2021 Session

Summary

Primary Sponsor

Bobby D. SingletonSenator

Democrat

Co-Sponsors

Tim MelsonJ.T. Waggoner

Session

Regular Session 2021

Title

Taxation, Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F, and A.M. of Alabama, exempt from sales, county and municipal fees and taxes

Summary

SB151 would exempt two Alabama Masonic Grand Lodges from all state, county, and municipal fees and taxes through September 30, 2026, unless the Legislature extends the exemption.

What This Bill Does

If enacted, the two named Grand Lodges would not have to pay any state, county, or municipal fees or taxes. The exemption applies to all such fees and taxes and lasts until September 30, 2026 unless extended by future legislation. The law would take effect on the first day of the third month after the bill becomes law.

Who It Affects

• The Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama would be exempt from all state, county, and municipal fees and taxes.
• The Most Worshipful Grand Lodge F. & A.M. of Alabama would be exempt from all state, county, and municipal fees and taxes.

Key Provisions

• Exempts the two named Grand Lodges from paying all state, county, and municipal fees and taxes.
• Sunset: the exemption ends on September 30, 2026, unless extended by an act of the Legislature.
• Effective date: the law takes effect on the first day of the third month after passage and Governor's approval (or when it becomes law).
• Any extension after 2026 requires another act of the Legislature.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation