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AL HB43

Bill

Status

Introduced

1/14/2014

Primary Sponsor

Jim McClendon

Click for details

Origin

House of Representatives

Regular Session 2014

AI Summary

  • Defines a "food pantry" as a charitable, nonprofit organization that collects, purchases, or accumulates food and food-related items for free distribution for charitable purposes.

  • Exempts four named food pantries in St. Clair County (Christian Love Pantry, Inc.; Argo Community Food Bank; Fish and Loaves Ministry; and Shepherds Supply, Inc.) from all state, county, and municipal sales and use taxes on food and food-related items.

  • Requires qualifying food pantries to hold Section 501(c)(3) tax-exempt status under the federal Internal Revenue Code and pay no salaries or expenses to any person for performing charitable operations duties.

  • Becomes effective on the first day of the third month following passage and approval by the Governor.

Legislative Description

St. Clair Co., food pantry, sales and use tax exemption from state, county, and municipal taxes

St. Clair County

Last Action

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

1/14/2014

Committee Referrals

Ways and Means Education1/14/2014

Full Bill Text

No bill text available