HB577 Alabama 2025 Session

Summary

Primary Sponsor

Corley EllisRepresentative

Republican

Session

2025 Regular Session

Title

Relating to taxation; to exempt the Alabama Eye Bank from sales and use taxes

Summary

HB577 would exempt the Alabama Eye Bank from state sales and use taxes, and allow local governments to opt to exempt it from local taxes for a limited time.

What This Bill Does

It removes the state sales and use tax for the Alabama Eye Bank. Local exemptions would only apply if a county or municipality passes a resolution or ordinance approving it. The exemption period runs from October 1, 2025, to September 30, 2030, and the act becomes effective June 1, 2025.

Who It Affects

• The Alabama Eye Bank would not pay state sales and use taxes during the exemption period.
• Counties and cities could decide to exempt the Eye Bank from local sales and use taxes through their own approvals.

Key Provisions

• The Alabama Eye Bank is exempt from state sales and use taxes.
• Local exemptions are allowed only with an approved county or municipal resolution or ordinance; the exemption runs from October 1, 2025 to September 30, 2030; the act becomes effective June 1, 2025.

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 & Revenue