Taxation; Greater Peace Community Corporation, exempt from sales and use tax

HB 422 exempts the Greater Peace Community Development Corporation from paying state sales and use taxes and allows Alabama counties and municipalities to similarly exempt it from local sales and use taxes. The bill directly affects this specific nonprofit corporation, which likely provides community services or housing. Key provisions include a state-level tax exemption (Section 1a) and authorization for local governments to grant exemptions under existing law (Section 1b). The exemption becomes effective September 1, 2026. This is a straightforward tax relief measure targeting one organization, with no broader policy changes.