The bill amends Section 40-9-25.23 of the Code of Alabama 1975 to expand the tax exemption for 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. The new legal language specifies that all subordinate lodges to these organizations will also be exempt from paying all state, county, and municipal fees and taxes until September 30, 2027, unless extended by the Legislature. Additionally, the bill allows counties and municipalities to exempt these entities from local sales and use taxes.

The amendments include the insertion of provisions that require the Grand Lodges to provide the Department of Revenue with an annual list of all subordinate lodges and mandate the Department to adopt rules for the implementation and administration of the act. The exemptions outlined in the bill will take effect on October 1, 2027. The act is set to become effective on September 1, 2026.

Statutes affected:
Introduced: 40-9-25
Engrossed: 40-9-25