Alabama legislation · 2026 Regular Session
Alabama HB388: Taxation; to exempt certain community foundations from sales and use taxes
Status: Signed into law, April 16, 2026
What the bill says
An Act, Relating to sales and use taxes; to add Section 40-9-39.41 to the Code of Alabama 1975, to exempt certain community foundations from state sales and use taxes; to allow municipalities and counties to exempt these entities from local sales and use taxes; and to repeal Section 40-9-39.4, Code of Alabama 1975, regarding the existing community foundation sales and use tax exemptions.
From the enrolled text:
An Act, Relating to sales and use taxes; to add Section 40-9-39.41 to the Code of Alabama 1975, to exempt certain community foundations from state sales and use taxes; to allow municipalities and counties to exempt these entities from local sales and use taxes; and to repeal Section 40-9-39.4, Code of Alabama 1975, regarding the existing community foundation sales and use tax exemptions. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Section 40-9-39.41 is added to the Code of Alabama 1975, to read as follows: §40-9-39.41 (a) All of the following community foundation entities are exempted from paying any state sales and use taxes: (1) The Black Belt Community Foundation. (2) The Central Alabama Community Foundation. (3) The Community Foundation of Greater Birmingham. (4) The Community Foundation of Greater Decatur. (5) The Community Foundation of Greater Huntsville. (6) The Community Foundation of Northeast Alabama. (7) The Community Foundation of South Alabama. (8) The Community Foundation of West Alabama. (9) The Limestone Area Community Foundation. (10) The Walker Area Community Foundation. (b) Each entity listed in subsection (a) shall file an annual informational report in a manner as prescribed by the Department of Revenue. The information on such reports shall Page Department of Revenue. The information on such reports shall HB388 Enrolled be consistent with the information required by …
Sponsors
- Faulkner, David (R, HD-046) · primary sponsor
Latest actions
- : Enacted
- : Delivered to Governor
- : Signature Requested
- : Enrolled
- : Ready to Enroll
- : Motion to Read a Third Time and Pass - Adopted Roll Call 1214
- : Third Reading in Second House
- : Read for the Second Time and placed on the Calendar
- : Reported Out of Committee Second House
- : Pending Committee Action in Second House
Votes
- Senate Roll Call #1214 (April 7, 2026): 34 yea, 0 nay, passed
- Senate Roll Call #1213 (April 7, 2026): 34 yea, 0 nay, passed
- House Roll Call #671 (March 3, 2026): 105 yea, 0 nay, passed
- House Roll Call #670 (March 3, 2026): 103 yea, 0 nay, passed
Subjects: Taxation & Revenue
Common questions
- What is HB388?
- HB388 is a bill in the Alabama Legislature (2026 Regular Session): Taxation; to exempt certain community foundations from sales and use taxes.
- What does HB388 do?
- In its own words: An Act, Relating to sales and use taxes; to add Section 40-9-39.41 to the Code of Alabama 1975, to exempt certain community foundations from state sales and use taxes; to allow municipalities and counties to exempt these entities from local sales and use taxes; and to repeal Section 40-9-39.4, Code of Alabama 1975, regarding the existing community foundation sales and use tax exemptions.
- What is the status of HB388?
- Signed into law as of April 16, 2026. Latest action: Enacted (April 16, 2026).
- Who sponsored HB388?
- Faulkner, David (R, HD-046).
- Where is the official record for HB388?
- On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/HB388
Source: official Alabama record. Tracked by Delilah, AI for legislation across all 50 states and Congress.