HB445 Alabama 2022 Session

Summary

Primary Sponsor

Laura HallRepresentative

Democrat

Session

Regular Session 2022

Title

Taxation, tax exemptions, Rosetta James Foundation exempt from all state, county, and municipal taxes, licenses, and fees, Sec. 40-9-12 am'd.

Summary

HB445 would add the Rosetta James Foundation to Alabama's tax-exemption list, shielding its property from state, county, and municipal taxes, licenses, and fees.

What This Bill Does

The bill amends Section 40-9-12 to include the Rosetta James Foundation and all real and personal property of the foundation as exempt from state, county, and municipal taxes, licenses, and fees. This means the foundation would not owe taxes on its property used to carry out its programs. The exemption operates within the existing framework for nonprofit organizations, including processes related to prepaid taxes and refunds where applicable.

Who It Affects

• Rosetta James Foundation — gains exemption from state, county, and municipal taxes, licenses, and fees on its real and personal property in Alabama.
• State and local governments (counties and municipalities) — potential reduction in tax revenue from the foundation's exempt property and activities.

Key Provisions

• Section 1 amends Section 40-9-12 to add the Rosetta James Foundation and its real and personal property to the list of organizations exempt from state, county, and municipal taxes, licenses, and fees.
• The exemption follows the existing rules for nonprofit organizations in the section, including the treatment of prepaid taxes and refunds through the Department of Revenue where applicable.

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