HB83 Alabama 2025 Session

Summary

Primary Sponsor

Phillip EnslerRepresentative

Democrat

Session

2025 Regular Session

Title

Taxation; Alabama State Missionary Baptist Convention, exempt from the payment of state, county, and municipal sales and use taxes

Summary

HB83 would exempt the Alabama State Missionary Baptist Convention, Incorporated, and each local Baptist association in good standing from state sales and use taxes, with county and municipal exemptions requiring local approval, effective September 1, 2025.

What This Bill Does

If enacted, the bill would exempt the Alabama State Missionary Baptist Convention, Incorporated, and every local Baptist association that is a member in good standing from state sales and use taxes. The convention must submit a list of all in-good-standing local associations to the Department of Revenue according to department rules. The exemption from county and municipal taxes would only apply if the local government passes a resolution or ordinance approving it. The exemption takes effect on September 1, 2025.

Who It Affects

• Alabama State Missionary Baptist Convention, Incorporated — would be exempt from state sales and use taxes, and from county/municipal taxes only if local approvals are obtained.
• Local Baptist associations that are members in good standing — would be exempt from state sales and use taxes, and from county/municipal taxes only if their local government approves the exemption.

Key Provisions

• Exempts the Alabama State Missionary Baptist Convention, Incorporated, and each local Baptist association that is a member in good standing from paying state, county, and municipal sales and use taxes, subject to the provisions in (c).
• Requires the Convention to submit a list of every local Baptist association in good standing to the Department of Revenue as provided by department rule.
• Exemption from county or municipal sales or use taxes does not apply unless approved by a local resolution or ordinance adopted by the local governing body.
• Effective date: September 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