House Bill 425 Alabama 2026 Session

Updated Feb 19, 2026

Summary

Primary Sponsor: Mark GidleyRepresentative
Republican
Session: 2026 Regular Session
Title: Taxation, Sleep in Heavenly Peace INC., exempt from sales and use tax
Summary: HB425 would temporarily exempt Sleep in Heavenly Peace, Inc. from state sales and use taxes (Oct 1, 2026 through Sep 30, 2029) and allow local governments to grant similar exemptions with their approval.
What This Bill Does
It provides a temporary state sales and use tax exemption for Sleep in Heavenly Peace, Inc. from October 1, 2026 through September 30, 2029. It also lets counties and municipalities choose to exempt the organization from local sales and use taxes, subject to their own approval processes. The act would take effect on September 1, 2026.

Who It Affects
Sleep in Heavenly Peace, Inc. — would be exempt from state sales and use taxes during the specified period.
Local governments (counties and municipalities) — may grant local tax exemptions for the organization if they approve the exemption.
Taxpayers and state/local revenue — could see reduced tax collections during the exemption period.

Key Provisions
Exempts Sleep in Heavenly Peace, Inc. from state sales and use taxes for the period October 1, 2026 through September 30, 2029.
Allows counties and municipalities to exempt Sleep in Heavenly Peace, Inc. from local sales and use taxes, upon approval under Section 40-23-4.01.
Effective date of the act is 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