Alabama House Bill HB12

Alabama 2022 Regular Session

• Introduced: 1/11/22
• Refer: 1/11/22
• Engrossed: 2/24/22
• Refer: 3/1/22

Caption

Taxation, Black Belt Regional Child Advocacy Center, exempt from state, county, municipal sales and use taxes, Sec. 40-23-5 am'd.

Impact

The impact of HB12 on state laws is significant as it introduces a targeted exemption specifically intended for a regional child advocacy center. By doing so, it reinforces the legislative intent to support non-profit organizations that provide critical services to vulnerable populations, particularly children facing adverse situations. If enacted, this bill will amend Section 40-23-5 of the Code of Alabama, thus adjusting the parameters under which certain organizations can be deemed exempt from taxation.

Summary

House Bill 12, introduced by Representative McCampbell, aims to amend the existing sales and use tax legislation in Alabama by providing a specific exemption for the Black Belt Regional Child Advocacy Center located in Marengo County. The bill highlights the importance of supporting local advocacy centers that operate for non-profit purposes, particularly those that serve children in need within the community. The proposed legislation is intended to alleviate the financial burdens associated with state, county, and municipal sales and use taxes that non-profit organizations, like the Child Advocacy Center, are currently subject to.

Contention

There were minimal points of contention surrounding HB12 as it passed with overwhelming support in the legislative assembly, reflected in the voting history that shows 102 yeas and 0 nays on the motion to read a third time and pass the bill. However, discussions may have included considerations regarding the fiscal impact of extending tax exemptions to non-profit organizations and ensuring that such exemptions are administratively manageable for the state. Despite these concerns, the bill received bipartisan support, indicating its perceived importance in fostering child welfare initiatives in the relevant region.