SB120 Alabama 2025 Session

Updated Feb 23, 2026

Low Interest

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: 2025 Regular Session
Title: Relating to taxation; to exempt the Alabama Eye Bank from sales and use taxes
Summary: SB120 would exempt the Alabama Eye Bank from state, county, and municipal sales and use taxes for five years, from June 1, 2025, through September 30, 2030.
What This Bill Does
If enacted, the Alabama Eye Bank would not have to pay state, county, or municipal sales and use taxes during the five-year period. This would reduce the bank's tax payments. The exemption could be extended only if the Legislature passes another law.

Who It Affects
Alabama Eye Bank: would be exempt from paying state, county, and municipal sales and use taxes for five years.
State, county, and municipal governments: would lose tax revenue from the Alabama Eye Bank during the exemption period.

Key Provisions
Section 1: Exempts the Alabama Eye Bank from all state, county, and municipal sales and use taxes for the period October 1, 2025, through September 30, 2030, unless extended by future legislation.
Section 2: The act becomes effective on 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