Alabama legislation · 2025 Regular Session
Alabama HB600: Taxation, exempt state, county, and municipal sales and use tax from certain entities
Status: Signed into law, May 14, 2025
What the bill says
An Act, Related to sales and use tax exemptions; to amend Section 40-9-31.1, Code of Alabama 1975, to exempt the Alabama School of Healthcare Sciences Foundation from the payment of all state, county, and municipal sales and use taxes.
From the enrolled text:
An Act, Related to sales and use tax exemptions; to amend Section 40-9-31.1, Code of Alabama 1975, to exempt the Alabama School of Healthcare Sciences Foundation from the payment of all state, county, and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 40-9-31.1 of the Code of Alabama 1975, is amended to read as follows: "§40-9-31.1 Notwithstanding any other provision of law, beginning January 1, 2021, the Alabama School of Fine Arts Foundation, Incorporated, the Alabama High School of Mathematics and Science Foundation, and the Alabama School of Cyber Technology and Engineering Foundation, and the Alabama School of Healthcare Sciences Foundation are exempted from paying any state, county, and municipal sales and use taxes." Section 2. This act shall become effective on June 1, 2025. Page 2025. HB600 Enrolled ________________________________________________ Speaker of the House of Representatives ________________________________________________ President and Presiding Officer of the Senate House of Representatives I hereby certify that the within Act originated in and was passed by the House 24-Apr-25. John Treadwell Clerk Senate 06-May-25 Passed Page
Sponsors
- Almond, Cynthia (R) · primary sponsor
- Underwood, Kerry (Bubba) (R, HD-003)
- Travis, Curtis (D, HD-072)
- McCampbell, Artis 'A.J.' (D, HD-071)
- Lamb, Bill (R, HD-062)
Latest actions
- : Read for the first time and referred to the House Committee on Ways and Means Education
- : Pending Committee Action in House of Origin
- : Motion to Read a Third Time and Pass - Adopted Roll Call 984
- : Ready to Enroll
- : Enrolled
- : Signature Requested
- : Read for the Second Time and placed on the Calendar
- : Reported Out of Committee Second House
- : Third Reading in House of Origin
- : Ways and Means Education Engrossed Substitute Offered
Votes
- Senate Roll Call #984 (May 6, 2025): 34 yea, 0 nay, passed
- House Roll Call #997 (April 24, 2025): 103 yea, 0 nay, passed
- House Roll Call #995 (April 24, 2025): 101 yea, 0 nay, passed
Subjects: Taxation & Revenue
Common questions
- What is HB600?
- HB600 is a bill in the Alabama Legislature (2025 Regular Session): Taxation, exempt state, county, and municipal sales and use tax from certain entities.
- What does HB600 do?
- In its own words: An Act, Related to sales and use tax exemptions; to amend Section 40-9-31.1, Code of Alabama 1975, to exempt the Alabama School of Healthcare Sciences Foundation from the payment of all state, county, and municipal sales and use taxes.
- What is the status of HB600?
- Signed into law as of May 14, 2025. Latest action: Read for the first time and referred to the House Committee on Ways and Means Education (March 10, 2026).
- Who sponsored HB600?
- Almond, Cynthia (R), with 4 co-sponsors.
- Where is the official record for HB600?
- On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2025RS/HB600
Source: official Alabama record. Tracked by Delilah, AI for legislation across all 50 states and Congress.