HB 160 — Relating to tax exemptions, to amend Section 40-9-12, Code of Alabama 1975, to change the name of the National Foundation to reflect its current name, the March of Dimes Inc.

HB160 INTRODUCEDENROLLED G35S6C-1G35S6C-2 By Representative Faulkner RFD:

21-Mar-23 2023 Regular Session Page 0 G35S6C-1HB160 1/11/2023Enrolled KHFEnrolled, (F)An KHFAct, 2022-51723 2Under 4existing SYNOPSIS:law, the tate, county, and municipal taxes.

Under existing law, the National Foundation's Alabama Field Offices, is exempt from payment of any and all state, county, and municipal taxes.

A BILL TO BE ENTITLED AN ACT Relating to tax exemptions, to amend Section 40-9-12, Code of Alabama 1975, to change the name of the National Foundation to reflect its current name, the March of Dimes Inc.

145, Acts of Alabama 1844-45, the Girl Scouts of America Page 1 HB160 INTRODUCED and the Boy Scouts of America, and any council, troop or other subdivision thereof now existing or hereafter created and all real and personal property of the Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision thereof now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights of Pythias Page 1 HB160 Enrolled Lodges, the Salvation Army, Inc., the Elks Memorial Center, and all real and personal property of the Salvation Army, Inc., and the Elks Memorial Center, all United Way organizations and United Way member agencies in Alabama, other qualifying united appeal funds and their recipients as provided in subsection (d), and the real and personal property of all United Way organizations and United Way member agencies in Alabama, other qualifying united appeal funds and their recipients as provided in subsection (d), and the Alabama Masonic Home, the American Cancer Society, and all real and personal property of American Cancer Society, the New Hope Industries of Dothan, and all real and personal property of the New Hope Industries of Dothan, the Helping Hand Club of Anniston, and all real and personal property of the Helping Hand Club of Anniston, Childhaven, Inc., and all real and personal property of Childhaven, Inc., Presbyterian Home for Children and all real and personal property of Presbyterian Home for Children, Freewill Baptist Children's Home and all real and personal property of Freewill Baptist Children's Home, Methodist Homes for the Aging and all real and personal property of Methodist Homes for the Aging, and United Methodist Children's Home and all real and personal property Page 2 HB160 INTRODUCED of United Methodist Children's Home, Birmingham Building Trades Towers of Birmingham, Alabama, a nonprofit corporation, the Holy Comforter House, Inc., of Gadsden, Alabama, a nonprofit corporation, the University of Alabama Huntsville Foundation and all real and personal property of the University of Alabama Huntsville Foundation, the Birmingham Page 2 HB160 Enrolled Football Foundation, Inc., a nonprofit corporation, and all real and personal property of the Birmingham Football Foundation, Inc., and of any branch or department of any of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not for individual profit, when such real or personal property shall be used by such associations or nonprofit corporations, their branches or departments in and about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives, and policies of such associations or nonprofit corporations, their branches or departments, in any city or county of the State of Alabama, are exempt from the payment of any and all state, county, and municipal taxes, licenses, fees, and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof.

The receipt, assessment or collection of any fee, admission, service charge, rent, dues, or any other item or charge by any such association or nonprofit corporation, its branches or departments from any person, firm, or corporation for any services rendered by any such association or nonprofit corporation, its branches or Page 3 HB160 INTRODUCED departments or for the use or occupancy of any real or personal property of any such association or nonprofit corporation, its branches or departments in or about the conducting, maintaining, operating, and carrying out of the program, work, principles, objectives, and policies of any such association or nonprofit corporation, its branches, or Page 3 HB160 Enrolled departments shall not be held or construed by any court, agency, officer, or commission of the State of Alabama, or any county or municipality thereof, to constitute pecuniary gain or individual profit by any such association or nonprofit 95 corporation, its branches or departments, or the doing of business in such a manner as to prejudice or defeat, in any manner, the right and privilege of any such association or nonprofit corporation, its branches or departments to claim or rely upon or receive the exemption of such association or nonprofit corporation, its branches or departments and of all 95 real and personal property thereof from taxation, as herein provided.

(c) For purposes of this section, the following words Page 4 HB160 INTRODUCED and phrases shall have the following meanings:

Any nonprofit entity that demonstrates to the reasonable satisfaction of the Department Page 4 HB160 Enrolled of Revenue that it has all of the following characteristics:

Any nonprofit Page 5 HB160 INTRODUCED organization that receives funding through the approval of the board of a United Way organization, but only if the nonprofit organization is:

Page 5 HB160 Enrolled b.

(2) The Department of Revenue, by rule, shall provide Page 6 HB160 INTRODUCED the date on which United Way organizations shall submit the list required by this subsection." Section 2.

Page 76 HB160 Enrolled ________________________________________________ Speaker of the House of Representatives ________________________________________________ President and Presiding Officer of the Senate House of Representatives I hereby certify that the within Act originated in and was passed by the House 27-Apr-23.

John Treadwell Clerk Senate 31-May-23 Passed Page 7