HB204 Alabama 2024 Session

Updated Feb 23, 2026

Low Interest

Summary

Primary Sponsor: David FaulknerRepresentative
Republican
Session: Regular Session 2024
Title: Birmingham Host Committee 2025 World Police and Fire Games tax exemptions
Summary: HB204 would grant tax exemptions to the Birmingham Host Committee for the 2025 World Police and Fire Games in Alabama.
What This Bill Does
It would exempt the Birmingham Host Committee 2025 World Police and Fire Games, a nonprofit, from paying and from collecting state, county, and local sales, use, and license taxes for the event. It would also exempt the gross proceeds from the sale or use of property by the committee and admissions to the event. All property owned by the committee and used for the event would be exempt from state, county, and local ad valorem taxes. The exemptions would expire on December 31 of the year after the event ends, and the act would take effect June 1, 2024.

Who It Affects
The Birmingham Host Committee 2025 World Police and Fire Games (a nonprofit) would be exempt from certain taxes related to the event.
State and local (city, county, and municipal) tax authorities would not collect these taxes for the event, potentially reducing tax revenue tied to the event.

Key Provisions
Creates Section 40-9-26.4 to exempt the Birmingham Host Committee 2025 World Police and Fire Games from state, county, and municipal sales, use, and license taxes, as well as taxes on the purchase, use, and gross proceeds related to the event, including admissions.
Exempts all property owned by the committee used for the event from all state, county, and local ad valorem taxes, provides an expiration (December 31 of the year after the event ends), and specifies an effective date of June 1, 2024.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Jefferson County