Alabama Senate Bill SB235

Alabama 2026 Regular Session

• Introduced: 1/29/26
• Refer: 1/29/26
• Report Pass: 2/24/26
• Refer: 2/24/26

Caption

Taxation; Crime Stoppers of Metro Alabama, Incorporated, exempt from sales and use taxes

Summary

SB235 creates a targeted sales and use tax exemption for Crime Stoppers of Metro Alabama, Incorporated. The bill exempts the organization from state sales and use taxes and also allows counties and municipalities to extend the same exemption to local sales and use taxes if the local governing body adopts a resolution or ordinance under existing law. The measure is narrow in scope and does not change the general sales tax structure for other nonprofits or taxpayers. It specifically amends the tax treatment of one named organization and sets an effective date of September 1, 2026.

Impact

If enacted, SB235 would remove state sales and use tax liability for Crime Stoppers of Metro Alabama, Incorporated, and would authorize optional local tax relief for the same entity at the county or municipal level. It would affect the application of Alabama sales and use tax statutes only as to this organization, while leaving broader tax law unchanged except for the local-option mechanism tied to Section 40-23-4.01, Code of Alabama 1975.

Sentiment

The available record shows no recorded committee debate or votes, so there is no documented opposition or support beyond the bill’s introduction and referral history. The bill’s narrow, organization-specific exemption suggests a generally routine or noncontroversial tax measure, but the absence of transcripts or vote data limits conclusions about legislative sentiment.

Contention

The main point of potential contention is the bill’s special treatment of a single named nonprofit, which may raise questions about whether it should receive a unique tax exemption rather than being covered by a broader category of charitable organizations. Another possible issue is the optional nature of the local exemption, since counties and municipalities must affirmatively adopt a resolution or ordinance to extend the tax break locally. No specific objections or supporters are identified in the available materials.