HB390 Summary

• Birmingham Regional Paratransit Consortium, Inc. (ClasTran) is exempt from state gasoline, motor fuel excise taxes, and inspection fees, with refunds processed by the Department of Revenue.

• Birmingham Holocaust Education Center is exempt from all state, county, and municipal sales and use taxes on capital expenditures through December 31, 2023, and must file annual reports with the Department of Revenue.

• Eleven community foundations are exempted from state, county, and municipal sales and use taxes effective January 1, 2022, through the 2026 tax year, including foundations in South Alabama, West Alabama, Black Belt, Northeast Alabama, Greater Birmingham, Greater Huntsville, Greater Decatur, Limestone Area, Central Alabama, East Alabama, and Walker Area.

• Community foundations must file annual informational reports consistent with Department of Revenue requirements, with information shared with the Legislative Services Agency, Fiscal Division on an annual basis.

• Section 2 takes effect immediately upon passage; remaining provisions take effect the first day of the third month following passage and approval.