Alabama House Bill HB88

Alabama 2023 Regular Session

• Introduced: 3/7/23
• Refer: 3/7/23
• Report Pass: 4/5/23
• Engrossed: 4/19/23
• Refer: 4/19/23

Caption

Relating to the Alcoholic Beverage Control Board; to add Section 28-3A-6.1 to the Code of Alabama 1975, to authorize a licensed manufacturer or importer of alcoholic beverages to donate a limited amount of alcoholic beverages to a licensed nonprofit special event.

Impact

The passage of HB88 is expected to positively impact nonprofit organizations by granting them easier access to alcoholic beverages for use in special events. The bill stipulates that donations must be taxed according to both state and federal laws, ensuring that all transactions comply with existing tax regulations. Furthermore, it outlines that any remaining liquor after an event must be returned to the broker for proper disposal, highlighting the bill's focus on responsible alcohol management.

Summary

House Bill 88 aims to amend the Code of Alabama 1975 by adding Section 28-3A-6.1, which authorizes licensed manufacturers or importers of alcoholic beverages, or their agents, to donate up to 4.5 liters of liquor to licensed nonprofit special events. The bill is designed to support nonprofit organizations by allowing them to receive alcoholic beverages for fundraising and other events, which can enhance their ability to raise funds while complying with state regulations on alcohol distribution.

Contention

While there has been general support for HB88, certain concerns may arise regarding the implementation and regulation of such donations. The requirement for compliance with state and federal tax laws could be complex for smaller nonprofits that may not have the resources to navigate these regulations. Thus, while the intentions behind the bill are commendable, there is a need to ensure that adequate guidance and resources are provided to nonprofits to facilitate these donations without undue burden.