House Bill 326 Alabama 2026 Session

Summary

Primary Sponsor

Parker MooreRepresentative

Republican

Session

2026 Regular Session

Title

Taxation, Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.M. of Alabama, exempt from sales, county and municipal fees and taxes

Summary

HB326 would permanently extend and broaden the tax exemption for Alabama's two Masonic grand lodges and all their subordinate lodges, removing the sunset date.

What This Bill Does

It would make permanent the exemption from state, county, and municipal fees and taxes for the Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.M. of Alabama, instead of ending on September 30, 2027. It would also extend this exemption to include all subordinate lodges to both grand lodges. The act would take effect September 1, 2026 and would override conflicting provisions (Section 40-23-4.01) for this exemption.

Who It Affects

• The two grand lodges and all subordinate lodges would be exempt from state, county, and municipal fees and taxes on an ongoing basis.
• State and local governments would lose the associated tax and fee revenue from these exemptions.

Key Provisions

• Provision 1: Permanently exempts the MW Prince Hall Grand Lodge of Alabama, the MW Grand Lodge F. and A.M. of Alabama, and all their subordinate lodges from all state, county, and municipal fees and taxes by removing the sunset date.
• Provision 2: Expands the exemption to include all subordinate lodges to both grand lodges, makes the exemption effective September 1, 2026, and states that Section 40-23-4.01 shall not apply to this exemption.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue