HB20 Alabama 2022 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2022
Title
Sales and use tax, military aircraft parts, exemption extended, Sec. 40-23-4 am'd.
Description
Under existing law, the gross receipts from the sale of parts, components, and systems that become a part of a fixed or rotary wing military aircraft and that satisfy other criteria are exempt from taxation until May 30, 2022
This bill would extend the tax exemption until May 30, 2032, and would delete language providing for its extension by joint resolution
Relating to taxation; to amend Section 40-23-4, Code of Alabama 1975, as amended by Act 2019-444 of the 2019 Regular Session, to extend the tax exemption for gross receipts from the sale of certain parts, components, and systems that become part of certain military aircraft; and to delete language providing for extension of the tax credit by joint resolution.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 5, 2022 | H | Forwarded to Governor on April 5, 2022 at 3:29 p.m. |
| April 5, 2022 | H | Assigned Act No. 2022-293. |
| April 5, 2022 | H | Clerk of the House Certification |
| April 5, 2022 | H | Enrolled |
| April 5, 2022 | S | Signature Requested |
| April 5, 2022 | S | Concurred in Second House Amendment |
| April 5, 2022 | H | Lee motion to Concur In and Adopt adopted Roll Call 882 |
| April 5, 2022 | H | Concurrence Requested |
| March 31, 2022 | S | Motion to Read a Third Time and Pass adopted Roll Call 897 |
| March 31, 2022 | S | Sessions motion to Adopt adopted Roll Call 896 |
| March 31, 2022 | S | Finance and Taxation Education Amendment Offered |
| March 31, 2022 | S | Third Reading Passed |
| March 29, 2022 | S | Read for the second time and placed on the calendar 1 amendment |
| March 1, 2022 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| February 24, 2022 | H | Cosponsors Added |
| February 24, 2022 | H | Motion to Read a Third Time and Pass adopted Roll Call 332 |
| February 24, 2022 | H | Third Reading Passed |
| February 9, 2022 | H | Read for the second time and placed on the calendar |
| January 11, 2022 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | March 29, 2022 | Room 825 **Bill Added** at 11:00 | Senate F&TE Hearing |
| Hearing | February 9, 2022 | Room 200 at 09:00 | House W&ME Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB20 Alabama 2022 Session - Enrolled |
| Bill Text | HB20 Alabama 2022 Session - Introduced |
| Bill Amendments | Senate Finance and Taxation Education first Amendment Offered |
| Fiscal Note | Fiscal Note - HB20 for Ways and Means Education |
| Fiscal Note | Fiscal Note - HB20 for Finance and Taxation Education |
| Fiscal Note | Fiscal Note - HB20 for Finance and Taxation Education |