HB 326 Alabama House · 2026 Regular Session

Taxation, Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.M. of Alabama, exempt from sales, county and municipal fees and taxes

HB 326 expands tax exemptions for Alabama Masonic lodges. It adds all subordinate lodges under the Prince Hall Grand Lodge and the regular Grand Lodge to existing state tax exemptions, covering sales, county, and municipal fees until September 2027. Local governments may also choose to exempt these groups from local sales taxes. Lodges must annually report all subordinate locations to the state revenue department.

Issues: ✗ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Jan 22, 2026 Last action Mar 19, 2026

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What changed between versions

Introduced → Engrossed · 5 edits · Mar 3, 2026

MODERATE

The bill was amended to make the tax exemption for Alabama Masonic lodges permanent by removing the previous expiration date. It also expanded the exemption to explicitly include all subordinate lodges and added a provision allowing local governments to voluntarily exempt these entities from sales and use taxes.

Scope change

The bill's scope changed from a temporary exemption expiring in 2027 to a permanent exemption, and it broadened eligibility to explicitly include all subordinate lodges under the Grand Lodges.

TIMELINE

Removed the sunset provision that previously limited the tax exemption to September 30, 2027, making the exemption permanent.

SCOPE

Explicitly included all subordinate lodges under the Prince Hall and F. and A.M. Grand Lodges in the tax exemption.

ELIGIBILITY

Added a new provision allowing counties and municipalities to voluntarily exempt these Masonic entities from local sales and use taxes.

REQUIREMENT

Required the Grand Lodges to submit an annual list of all subordinate lodges to the Department of Revenue.

ENFORCEMENT

Authorized the Department of Revenue to adopt rules for implementing and administering the new provisions.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 18, 2026

Upper · Passed

Reported Out of Committee Second House

upper

Mar 18, 2026

Introduced

Finance and Taxation Education 1st Amendment (Finance and Taxation Education)

upper

Mar 3, 2026

Upper · Passed

Pending Committee Action in Second House (Finance and Taxation Education)

upper

Mar 3, 2026

Lower · Passed

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 676

lower

Mar 3, 2026

Lower · Passed

Motion to Adopt - Adopted Roll Call 675

lower

Mar 3, 2026

Introduced

Ways and Means Education Engrossed Substitute Offered (Ways and Means Education)

lower

Feb 4, 2026

Lower · Passed

Reported Out of Committee House of Origin (Ways and Means Education)

lower

Jan 22, 2026

Lower · Passed

Pending Committee Action in House of Origin (Ways and Means Education)

lower

1 primary · 0 co-sponsors