| Old | New | Differences | |
|---|---|---|---|
| 1 | - | ||
| 1 | + | HB600INTRODUCED | |
| 2 | 2 | Page 0 | |
| 3 | 3 | HB600 | |
| 4 | - | ||
| 4 | + | AR1BJQ7-1 | |
| 5 | 5 | By Representatives Almond, Underwood, Travis, McCampbell, Lamb | |
| 6 | 6 | RFD: Ways and Means Education | |
| 7 | 7 | First Read: 17-Apr-25 | |
| 8 | 8 | 1 | |
| 9 | 9 | 2 | |
| 10 | 10 | 3 | |
| 11 | 11 | 4 | |
| 12 | 12 | 5 | |
| 13 | - | 6 | |
| 13 | + | 6 AR1BJQ7-1 04/17/2025 JF (F)JF 2025-1659 | |
| 14 | 14 | Page 1 | |
| 15 | 15 | First Read: 17-Apr-25 | |
| 16 | + | SYNOPSIS: | |
| 17 | + | Under existing law, the state imposes sales and | |
| 18 | + | use taxes upon certain persons, firms, or corporations. | |
| 19 | + | The amount of the taxes ranges from one and one-half to | |
| 20 | + | four percent of the gross proceeds of the sale or | |
| 21 | + | consumption of various types of tangible personal | |
| 22 | + | property. The state also imposes a sales tax on the | |
| 23 | + | operation of places of amusement or entertainment. | |
| 24 | + | Counties and municipalities impose various additional | |
| 25 | + | sales and use taxes. Certain entities are exempted from | |
| 26 | + | state, county, or local sales and use taxes. | |
| 27 | + | This bill would exempt the Alabama School of | |
| 28 | + | Healthcare Sciences Foundation from any state, county, | |
| 29 | + | and municipal sales and use taxes. | |
| 16 | 30 | A BILL | |
| 17 | 31 | TO BE ENTITLED | |
| 18 | 32 | AN ACT | |
| 19 | 33 | Related to sales and use tax exemptions; to amend | |
| 20 | 34 | Section 40-9-31.1, Code of Alabama 1975, to exempt the Alabama | |
| 21 | 35 | School of Healthcare Sciences Foundation from the payment of | |
| 22 | 36 | all state, county, and municipal sales and use taxes. | |
| 23 | - | BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: | |
| 24 | - | Section 1. Section 40-9-31.1 of the Code of Alabama | |
| 25 | - | 1975, is amended to read as follows: | |
| 26 | - | "§40-9-31.1 | |
| 27 | - | Notwithstanding any other provision of law, beginning | |
| 28 | - | January 1, 2021, the Alabama School of Fine Arts Foundation, | |
| 29 | - | Incorporated, the Alabama High School of Mathematics and | |
| 30 | - | Science Foundation, and the Alabama School of Cyber Technology | |
| 31 | - | and Engineering Foundation , and the Alabama School of | |
| 32 | - | Healthcare Sciences Foundation are exempted from paying any | |
| 33 | - | state, county, and municipal sales and use taxes." | |
| 34 | - | Section 2. This act shall become effective on June 1, | |
| 35 | - | 2025. | |
| 36 | 37 | 1 | |
| 37 | 38 | 2 | |
| 38 | 39 | 3 | |
| 39 | 40 | 4 | |
| 40 | 41 | 5 | |
| 41 | 42 | 6 | |
| 42 | 43 | 7 | |
| 43 | 44 | 8 | |
| 44 | 45 | 9 | |
| 45 | 46 | 10 | |
| 46 | 47 | 11 | |
| 47 | 48 | 12 | |
| 48 | 49 | 13 | |
| 49 | 50 | 14 | |
| 50 | 51 | 15 | |
| 51 | 52 | 16 | |
| 52 | 53 | 17 | |
| 53 | 54 | 18 | |
| 54 | 55 | 19 | |
| 55 | 56 | 20 | |
| 56 | 57 | 21 | |
| 57 | 58 | 22 | |
| 58 | 59 | 23 | |
| 59 | 60 | 24 | |
| 60 | 61 | 25 | |
| 61 | - | 26 HB600 Engrossed | |
| 62 | + | 26 | |
| 63 | + | 27 | |
| 64 | + | 28 HB600 INTRODUCED | |
| 62 | 65 | Page 2 | |
| 66 | + | BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: | |
| 67 | + | Section 1. Section 40-9-31.1 of the Code of Alabama | |
| 68 | + | 1975, is amended to read as follows: | |
| 69 | + | "§40-9-31.1 | |
| 70 | + | Notwithstanding any other provision of law, beginning | |
| 71 | + | January 1, 2021, the Alabama School of Fine Arts Foundation, | |
| 72 | + | Incorporated, the Alabama High School of Mathematics and | |
| 73 | + | Science Foundation, and the Alabama School of Cyber Technology | |
| 74 | + | and Engineering Foundatio n, and the Alabama School of | |
| 75 | + | Healthcare Sciences Foundaton are exempted from paying any | |
| 76 | + | state, county, and municipal sales and use taxes." | |
| 77 | + | Section 2. This act shall become effective on June 1, | |
| 63 | 78 | 2025. | |
| 64 | - | House of Representatives | |
| 65 | - | Read for the first time and referred | |
| 66 | - | to the House of Representatives | |
| 67 | - | committee on Ways and Means | |
| 68 | - | Education | |
| 69 | - | ................17-Apr-25 | |
| 70 | - | Read for the second time and placed | |
| 71 | - | on the calendar: | |
| 72 | - | 1 amendment | |
| 73 | - | ................22-Apr-25 | |
| 74 | - | Read for the third time and passed | |
| 75 | - | as amended | |
| 76 | - | Yeas 103 | |
| 77 | - | Nays 0 | |
| 78 | - | Abstains 0 | |
| 79 | - | ................24-Apr-25 | |
| 80 | - | John Treadwell | |
| 81 | - | Clerk | |
| 82 | - | 27 | |
| 83 | - | 28 | |
| 84 | 79 | 29 | |
| 85 | 80 | 30 | |
| 86 | 81 | 31 | |
| 87 | 82 | 32 | |
| 88 | 83 | 33 | |
| 89 | 84 | 34 | |
| 90 | 85 | 35 | |
| 91 | 86 | 36 | |
| 92 | 87 | 37 | |
| 93 | 88 | 38 | |
| 94 | 89 | 39 | |
| 95 | 90 | 40 | |
| 96 | 91 | 41 | |
| 97 | - | 42 | |
| 98 | - | 43 | |
| 99 | - | 44 | |
| 100 | - | 45 | |
| 101 | - | 46 | |
| 102 | - | 47 | |
| 103 | - | 48 |