House Bill 398 Alabama 2026 Session

Updated Feb 17, 2026

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Summary

Primary Sponsor: Bill LambRepresentative
Republican
Session: 2026 Regular Session
Title: Taxation; to exempt High Socks for Hope from payment of state, county, and municipal sales and use taxes
Summary: HB398 would exempt High Socks for Hope from Alabama's state, county, and municipal sales and use taxes, effective September 1, 2026.
What This Bill Does
The bill grants an exemption from state, county, and municipal sales and use taxes for High Socks for Hope on eligible purchases in Alabama. It amends current law to remove this tax liability for the organization and clarifies that this exemption applies despite existing provisions. The exemptions take effect on September 1, 2026.

Who It Affects
High Socks for Hope — would not have to pay state, county, or municipal sales and use taxes on eligible purchases in Alabama.
State and local governments — could see reduced sales tax revenue from purchases made by High Socks for Hope after the effective date.

Key Provisions
Section 1(a): High Socks for Hope is exempt from paying state, county, and municipal sales and use taxes.
Section 1(b): Section 40-23-4.01, Code of Alabama 1975, shall not apply to this act.
Section 2: This act becomes effective on September 1, 2026.

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