Hearing
Senate Finance and Taxation Education Hearing
Finance and Taxation at 10:00:00
HB388 Alabama 2026 Session
Updated Apr 16, 2026
Notable
Summary
- Primary Sponsor
David FaulknerRepresentativeRepublican- Session
- 2026 Regular Session
- Title
- Taxation; to exempt certain community foundations from sales and use taxes
- Description
Under existing law, certain community foundation entities are exempt from paying any state, county, and municipal sales and use taxes through the 2026 tax year.
This bill would revise the list of community foundations that would be exempt from sales and use taxes and would extend the state sales and use tax exemptions through August 31, 2031.
This bill would allow municipalities and counties to exempt these entities from local sales and use taxes beginning September 1, 2026.
This bill would also repeal the law providing for the existing sales and use tax exemptions for these entities.
- Subjects
- Taxation & Revenue
Bill Actions
H
Enacted
H
Enacted
H
Delivered to Governor
S
Signature Requested
H
Enrolled
H
Ready to Enroll
S
Motion to Read a Third Time and Pass - Adopted Roll Call 1214
S
Third Reading in Second House
S
Read for the Second Time and placed on the Calendar
S
Reported Out of Committee Second House
S
Pending Senate Finance and Taxation Education
S
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
H
Motion to Read a Third Time and Pass - Adopted Roll Call 671
H
Third Reading in House of Origin
H
Read for the Second Time and placed on the Calendar
H
Reported Out of Committee House of Origin
H
Pending House Ways and Means Education
H
Read for the first time and referred to the House Committee on Ways and Means Education
Calendar
Hearing
House Ways and Means Education Hearing
Room 200 at 09:00:00
Bill Text
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Votes
Motion to Read a Third Time and Pass - Roll Call 671
Yes
105
Third Reading in House of Origin
Yes
103
Absent
2
HBIR: Passed by House of Origin
Yes
103
Absent
2
Motion to Read a Third Time and Pass - Roll Call 1214
Yes
34
Absent
1
Third Reading in Second House
Yes
34
Absent
1
SBIR: Passed by Second House
Yes
34
Absent
1
Documents
Bill Text (Introduced)
HB388 Alabama 2026 Session - Introduced
Bill Text (Enrolled)
HB388 Alabama 2026 Session - Enrolled
Fiscal Note
Fiscal Note - Introduced
Fiscal Note
Fiscal Note - Passed First Chamber
Source: Alabama Legislature