This bill proposes to exempt two specific organizations from the state portion of sales and use taxes in Alabama. The first organization is the Lieutenant General Victor "Brute" Krulak Detachment (#1415) of the Marine Corps League, and the second is the National Montford Point Marine Association, Inc. Mobile Chapter #33. The bill stipulates that these exemptions apply only to the state sales and use taxes and do not automatically extend to county or municipal sales or use taxes. For the exemption to apply at the local level, it must be approved by a resolution or ordinance adopted by the local governing body.

The bill is set to become effective on September 1, 2024. It has undergone the legislative process, being read for the first time on March 6, 2024, and referred to the House of Representatives committee on Ways and Means Education. It was read for the second time on April 18, 2024, and placed on the calendar with amendments. Finally, it was read for the third time and passed on April 25, 2024, with 97 yeas, 0 nays, and 2 abstentions. The bill does not include any text indicating insertions or deletions from current law.