AL HB326

Expands state tax and fee exemptions to include all subordinate lodges of the Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.M. of Alabama

Counties and municipalities may opt to exempt these lodges from local sales and use taxes under Section 40-23-4.01

Expanded exemptions for subordinate lodges take effect October 1, 2027, while the existing Grand Lodge exemptions remain in place until September 30, 2027

Both Grand Lodges must provide the Department of Revenue with an annual list of all subordinate lodges

Passed the Alabama House unanimously (103-0) on March 3, 2026, with effective date of September 1, 2026