Administrative Office of Courts, creation of judicial education nonprofit

HB227 ENROLLED
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HB227
I3S2S6Z-3
By Representative Hill
RFD: Judiciary
First Read: 14-Jan-26
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HB227 Enrolled
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First Read: 14-Jan-26
Enrolled, An Act,
Relating to the Administrative Office of Courts; to
amend Section 12-5-11, Code of Alabama 1975; to authorize the
Administrative Office of Courts to form and use a nonprofit
entity for judicial education expenses; to authorize the
entity to maintain accounts outside the State Treasury which
would be audited or reviewed annually; to authorize the
Administrative Office of Courts and other state agencies to
transfer funds to the entity to support judicial education; to
provide that this act is remedial and curative; to exempt the
Alabama Judicial College Education Fund from paying sales and
use taxes; and to make nonsubstantive, technical revisions to
update the existing code language to current style.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 12-5-11, Code of Alabama 1975, is
amended to read as follows:
"§12-5-11
In connection with the continuing judicial education of
justices, judges , circuit clerks, and court-supportive
personnel, the Administrative Office of Courts and the
Administrative Director of Courts is authorized to may:
(1) direct Direct the expenditure of funds appropriated
to the account of the National College of State Trial Judges
or any college of judges by whatever name the account appears ,
or to any accounts or judicial education for the judicial
education of any justice, judge , circuit clerk, or
court-supportive personnel ;
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court-supportive personnel ;
(2) and may direct Direct that the actual and
reasonable expenses incurred by a justice, judge , circuit
clerk, or court-supportive personnel attending the National
College of State Judiciary or any other college, institute,
conference, seminar , or organization be paid ;.
(3)a. Create and use a nonprofit entity as defined by
26 U.S.C § 501(c)(3) to develop, implement, manage, and fund
judicial educational plans, conferences, and programs. The
entity may collect nonpublic funds to support this purpose;
b. An entity created under paragraph a. may hold
nonpublic funds in an account or accounts maintained outside
of the State Treasury, provided the account or accounts are
audited or reviewed annually by a certified, independent
accounting entity;
c. Any money received by the nonprofit entity that
exceeds two thousand five hundred dollars ($2,500) from a
single nonpublic source within a fiscal year shall be made
publicly available as part of the entity's audit obligations
under paragraph b. Conference registration fees or other
similar payments for participation in educational events shall
not be considered outside funds for purposes of this
paragraph; and
d. Funds received by an entity created under this
subsection may not be conditioned upon, directed to, or
restricted for the benefit of a particular justice, judge or
judges, circuit clerk, or court-supportive personnel. General
support provided to develop or expand judicial education
programs shall not be considered a prohibited restriction;
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programs shall not be considered a prohibited restriction;
(4) Transfer state funds to the nonprofit to support
judicial education purposes; and
(5) House the entity created under paragraph (3)a. at
the Administrative Office of Courts and staff the entity with
employees of the Administrative Office of Courts. "
Section 2. (a) The Alabama Judicial College Education
Fund is exempt from paying state sales and use taxes.
(b) Any county or municipality may exempt this entity
from the payment of county or municipal sales and use taxes in
accordance with Section 40-23-4.01, Code of Alabama 1975.
(c) The exemption provided by this section is effective
September 1, 2026, through August 31, 2031.
Section 3. The provisions of Section 1 of this act are
remedial and curative and any actions taken by the
Administrative Office of Courts in conformance with this act
are ratified and confirmed.
Section 4. This act shall become effective on May 1,
2026.
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2026.
________________________________________________
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 12-Feb-26, as amended.
John Treadwell
Clerk
Senate 10-Mar-26 Passed
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