House Bill 326 Alabama 2026 Session

Updated Mar 19, 2026

Notable

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: The bill broadens tax exemptions for Masonic lodges in Alabama by expanding and extending exemptions from state, county, and local taxes and fees to two grand lodges and their subordinate lodges, with specific start and end dates and reporting requirements.
What This Bill Does
It amends Section 40-9-25.23 to exempt 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, and all their subordinate lodges, from state, county, and municipal taxes and fees. The two grand lodges are exempt from these taxes until September 30, 2027, unless extended by the Legislature. Subordinate lodges are exempt from state taxes, and counties or municipalities may also exempt them from local sales and use taxes under Section 40-23-4.01, with the local exemptions effective beginning October 1, 2027. The act requires the lodges to annually list all subordinate lodges with the Department of Revenue, and the Department will adopt rules to implement the act. The act becomes effective September 1, 2026.

Who It Affects
Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama — exempt from state, county, and municipal taxes/fees through Sept. 30, 2027 (unless extended).
Most Worshipful Grand Lodge F. and A.M. of Alabama — exempt from state, county, and municipal taxes/fees through Sept. 30, 2027 (unless extended).
All subordinate lodges under those two grand lodges — exempt from state taxes and fees; local exemptions may be adopted by counties or municipalities beginning Oct. 1, 2027.
Alabama counties and municipalities — may exempt subordinate lodges from local sales and use taxes.
Alabama Department of Revenue — must receive annual lists of subordinate lodges and adopt administration rules.

Key Provisions
Amends Section 40-9-25.23 to expand exemptions to include subordinate lodges.
State-level exemption for the two grand lodges lasts until Sept. 30, 2027 (subject to extension).
Subordinate lodges are exempt from state taxes; local exemptions for sales/use taxes may be granted by counties/municipalities (per Section 40-23-4.01).
Exemptions for subordinate lodges begin Oct. 1, 2027; reporting requirement to the Department of Revenue; Revenue to adopt implementation rules.
Effective date of the act is Sept. 1, 2026.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 4, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation & Revenue