House Bill 388
2026 Regular Session
Enacted
Bill Info and Details
Sponsor
Rep. David Faulkner
Act Link
Act No. 2026-510Bill Documents
Recent Fiscal Note
Passed First ChamberBill Details
| Subject | Taxation & Revenue |
|---|---|
| Title | Taxation; to exempt certain community foundations from sales and use taxes |
| Status | Enacted |
| Last Action | 4/16/2026 - House Enacted - 2026-510 |
| Committees | |
| First Read | 2/5/2026 |
| Date | Body | Matter | Amd/Sub | Committee | Vote | Legislative Day |
|---|---|---|---|---|---|---|
4/16/2026 | House | Enacted | ||||
4/8/2026 | House | Delivered to Governor | 29 | |||
4/8/2026 | Senate | Signature Requested | 29 | |||
4/8/2026 | House | Enrolled | 29 | |||
4/8/2026 | House | Ready to Enroll | 29 | |||
4/7/2026 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 1214 | R 1214 | 28 | ||
4/7/2026 | Senate | Third Reading in Second House | R 1213 | 28 | ||
3/19/2026 | Senate | Read for the Second Time and placed on the Calendar | Finance and Taxation Education | 24 | ||
3/18/2026 | Senate | Reported Out of Committee Second House | ||||
3/3/2026 | Senate | Pending Committee Action in Second House | Finance and Taxation Education | 18 | ||
3/3/2026 | Senate | Read for the first time and referred to the Senate Committee on Finance and Taxation Education | 18 | |||
3/3/2026 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 671 | R 671 | 18 | ||
3/3/2026 | House | Third Reading in House of Origin | R 670 | 18 | ||
2/12/2026 | House | Read for the Second Time and placed on the Calendar | Ways and Means Education | 12 | ||
2/11/2026 | House | Reported Out of Committee House of Origin | ||||
2/5/2026 | House | Pending Committee Action in House of Origin | Ways and Means Education | 10 | ||
2/5/2026 | House | Read for the first time and referred to the House Committee on Ways and Means Education | 10 |
Date
4/16/2026
Body
House
Matter
Enacted
Amd/Sub
Committee
Vote
Legislative Day
Date
4/8/2026
Body
House
Matter
Delivered to Governor
Amd/Sub
Committee
Vote
Legislative Day
29
Date
4/8/2026
Body
Senate
Matter
Signature Requested
Amd/Sub
Committee
Vote
Legislative Day
29
Date
4/8/2026
Body
House
Matter
Enrolled
Amd/Sub
Committee
Vote
Legislative Day
29
Date
4/8/2026
Body
House
Matter
Ready to Enroll
Amd/Sub
Committee
Vote
Legislative Day
29
Date
4/7/2026
Body
Senate
Matter
Motion to Read a Third Time and Pass - Adopted Roll Call 1214
Amd/Sub
Committee
Vote
R 1214
Legislative Day
28
Date
4/7/2026
Body
Senate
Matter
Third Reading in Second House
Amd/Sub
Committee
Vote
R 1213
Legislative Day
28
Date
3/19/2026
Body
Senate
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Finance and Taxation Education
Vote
Legislative Day
24
Date
3/18/2026
Body
Senate
Matter
Reported Out of Committee Second House
Amd/Sub
Committee
Vote
Legislative Day
Date
3/3/2026
Body
Senate
Matter
Pending Committee Action in Second House
Amd/Sub
Committee
Finance and Taxation Education
Vote
Legislative Day
18
Date
3/3/2026
Body
Senate
Matter
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
Amd/Sub
Committee
Vote
Legislative Day
18
Date
3/3/2026
Body
House
Matter
Motion to Read a Third Time and Pass - Adopted Roll Call 671
Amd/Sub
Committee
Vote
R 671
Legislative Day
18
Date
3/3/2026
Body
House
Matter
Third Reading in House of Origin
Amd/Sub
Committee
Vote
R 670
Legislative Day
18
Date
2/12/2026
Body
House
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Ways and Means Education
Vote
Legislative Day
12
Date
2/11/2026
Body
House
Matter
Reported Out of Committee House of Origin
Amd/Sub
Committee
Vote
Legislative Day
Date
2/5/2026
Body
House
Matter
Pending Committee Action in House of Origin
Amd/Sub
Committee
Ways and Means Education
Vote
Legislative Day
10
Date
2/5/2026
Body
House
Matter
Read for the first time and referred to the House Committee on Ways and Means Education
Amd/Sub
Committee
Vote
Legislative Day
10
Act No.
2026-510This act adds Section 40-9-39.41 to the Code of Alabama 1975, to: (1) exempt certain community foundations from the state sales and use taxes beginning September 1, 2026, through August 31, 2031; (2) require these entities to annually report information regarding the exemption to the Department of Revenue; and (3) authorize counties and municipalities to exempt these entities from local sales and use taxes. This act repeals Section 40-9-39.4, Code of Alabama 2975, which exempted certain community foundations from state, county, and municipal sales and use taxes.
Fiscal Notes
| Description |
|---|
Passed First Chamber |
Introduced |
Budget Isolation Resolutions
| BIR | Body | Date | Matter | Vote |
|---|---|---|---|---|
BIR764 | Senate | 4/7/2026 | Passed by Second House | R 1213 |
BIR764 | House | 3/3/2026 | Passed by House of Origin | R 670 |
BIR
BIR764
Body
Senate
Date
4/7/2026
Matter
Passed by Second House
Vote
R 1213
BIR
BIR764
Body
House
Date
3/3/2026
Matter
Passed by House of Origin
Vote
R 670