Alabama 2026 Regular Session

Alabama Senate Bill SB16

Filed/Read First Time
 
Introduced
8/27/25  
Introduced
1/13/26  
Introduced
1/15/26  
Introduced
1/23/26  
Refer
8/27/25  
Refer
1/13/26  
Refer
1/23/26  
Report Pass
1/28/26  
Engrossed
2/10/26  
Refer
2/12/26  

Caption

Taxation, Sleep in Heavenly Peace Inc., exempt from sales and use tax

Impact

This bill impacts the taxation policies in Alabama by introducing a temporary sales and use tax exemption specifically for a nonprofit organization. If enacted, it could set a precedent for future tax exemptions for similar organizations, potentially influencing local government decisions on tax matters. It would reflect a shift towards greater support for nonprofits that serve community needs, thereby encouraging charitable activities.

Summary

SB16 aims to exempt Sleep in Heavenly Peace, Inc. from the payment of state, county, and municipal sales and use taxes for a specified period, from October 1, 2026, to September 30, 2029. The bill allows the nonprofit organization to seek exemption from county and municipal taxes, provided that local governing bodies approve such moves. This legislative change is intended to support the activities of Sleep in Heavenly Peace, Inc., which is dedicated to providing beds for children in need, thereby facilitating its mission without the additional financial burden of taxes.

Sentiment

The sentiment surrounding SB16 seems to lean towards support, particularly among legislators aligned with charitable organizations' missions. The absence of opposition in the voting process, with a unanimous passage of 32-0, indicates a favorable view of the bill. Lawmakers appear to recognize the value of supporting grassroots initiatives such as those offered by Sleep in Heavenly Peace, Inc.

Contention

While SB16 has broad support, there may be underlying concerns regarding the implications of exempting nonprofits from sales tax. Opponents could argue about fairness, as such exemptions may affect local tax revenues and how those funds are utilized for community services. The discussion does not highlight major points of contention; however, it raises questions about the long-term effects of sales tax exemptions on local economies and whether this could lead to increased requests from other nonprofits for similar treatment.

Companion Bills

No companion bills found.

Previously Filed As

AL SB26

Taxation, Sleep in Heavenly Peace Inc., exempt from sales and use tax

AL HB350

Taxation; Greater Peace Community Corporation, exempt from sales and use tax

AL HB530

Taxation, Kidz Eatz, exempt from sales and use taxes

AL SB264

Taxation, Kidz Eatz, Incorporated, exempt from sales and use taxes

AL HB74

Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of optical aids, including eyeglasses and contact lenses

AL HB546

Taxation; to exempt the Alabama Gulf Coast Zoo from the payment of sales and use taxes.

AL SB125

Taxation; Alabama Wildlife Center, extend the exemption from state, county, and municipal sales and use taxes

AL HB203

Taxation; High Socks for Hope, exempt from sales and use tax

AL HB256

Taxation; Goodwill Industries of Southern Rivers, exempt from sales and use tax

AL HB577

Relating to taxation; to exempt the Alabama Eye Bank from sales and use taxes

Similar Bills

No similar bills found.