HB326 • 2026

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

Education Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Moore (P)
Last action: 2026-03-19
Official status: Read Second Time in Second House
Effective date: Not listed

Plain English Breakdown

The bill summary does not provide specific details about subordinate lodges' identification or verification for tax purposes.

Tax Exemption for Masonic Lodges in Alabama

This bill makes the Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama, the Most Worshipful Grand Lodge F. and A.M. of Alabama, and their subordinate lodges exempt from state, county, and municipal fees and taxes.

What This Bill Does

Exempts 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 from all state, county, and municipal fees and taxes until September 30, 2027.
Allows subordinate lodges to both main lodges to be exempt from paying all state fees and taxes.
Permits counties and municipalities to exempt these entities from local sales and use taxes.
Requires the Department of Revenue to adopt rules for implementing and administering this act.

Who It Names or Affects

The Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama
The Most Worshipful Grand Lodge F. and A.M. of Alabama
Subordinate lodges under both main lodges

Terms To Know

Exempt: Not required to pay certain taxes or fees.
Subordinate lodges: Local branches of the main Masonic organizations.

Limits and Unknowns

The exemption is set to expire on September 30, 2027, unless extended by further legislation.
It does not specify how subordinate lodges will be identified or verified for tax purposes.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

CXA7XJJ-1

R 675

Adopted

Plain English: CXA7XJJ-1 02/04/2026 RA (H) HSE 2026-307 House Ways and Means Education Reported Substitute for HB326 Page 1 A BILL TO BE ENTITLED AN ACT Relating to taxation; to amend the exemption provided in Section 40-9-25.23, Code of Alabama 1975, to expand the exemption to include that all subordinate lodges to both the Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.

CXA7XJJ-1 02/04/2026 RA (H) HSE 2026-307 House Ways and Means Education Reported Substitute for HB326 Page 1 A BILL TO BE ENTITLED AN ACT Relating to taxation; to amend the exemption provided in Section 40-9-25.23, Code of Alabama 1975, to expand the exemption to include that all subordinate lodges to both 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 be exempt from all state fees and taxes ; and to allow municipalities and counties to exempt these entities from local sales and use taxes .
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1.

This amendment summary is using official source text because generated interpretation was skipped for this run.

EJ3SE22-1

Finance and Taxation Education

Finance and Taxation Education 1st Amendment

Plain English: EJ3SE22-1 : 3/17/2026 : RA 1ST FINANCE AND TAXATION EDUCATION AMENDMENT TO HB326 OFFERED BY SENATOR ORR Page 1 Replace line 14 on page 1 with the following: A.M.

EJ3SE22-1 : 3/17/2026 : RA 1ST FINANCE AND TAXATION EDUCATION AMENDMENT TO HB326 OFFERED BY SENATOR ORR Page 1 Replace line 14 on page 1 with the following: A.M.
of Alabama be exempt from all state fees and taxes, for a period of three years; and Replace lines 25 through 26 on page 1 with the following: 30, 2027 , unless extended by an act of the Legislature .
(b)(1) Beginning October 1, 2027, and ending September 30, 2029, the Most Worshipful Prince Hall Grand Lodge Free Remove lines 35 through 36 on page 2 Replace line 41 on page 2 with the following: basis, while exempted from paying all state fees and taxes.
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This amendment summary is using official source text because generated interpretation was skipped for this run.

Bill History

2026-03-19 Senate
Read for the Second Time and placed on the Calendar
2026-03-18 Senate
Reported Out of Committee Second House
2026-03-18 Senate
Finance and Taxation Education 1st Amendment
2026-03-03 House
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 676 (Yeas 103, Nays 0)
2026-03-03 House
Motion to Adopt - Adopted Roll Call 675 (Yeas 105, Nays 0)
2026-03-03 House
Third Reading in House of Origin (Yeas 103, Nays 0)
2026-03-03 Senate
Pending Committee Action in Second House
2026-03-03 Senate
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
2026-03-03 House
Engrossed
2026-03-03 House
Ways and Means Education Engrossed Substitute Offered
2026-02-05 House
Read for the Second Time and placed on the Calendar
2026-02-04 House
Reported Out of Committee House of Origin
2026-01-22 House
Pending Committee Action in House of Origin
2026-01-22 House
Read for the first time and referred to the House Committee on Ways and Means Education

Official Summary Text

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

Current Bill Text

Read the full stored bill text

HB326 ENGROSSED
Page 0
HB326
CXA7XJJ-2
By Representatives Moore (P), McCampbell, Mooney, Stadthagen,
Daniels, Ledbetter
RFD: Ways and Means Education
First Read: 22-Jan-26
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HB326 Engrossed
Page 1
First Read: 22-Jan-26
A BILL
TO BE ENTITLED
AN ACT
Relating to taxation; to amend the exemption provided
in Section 40-9-25.23, Code of Alabama 1975, to expand the
exemption to include that all subordinate lodges to both 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 be exempt from all state fees and taxes; and
to allow municipalities and counties to exempt these entities
from local sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-9-25.23, Code of Alabama 1975, is
amended to read as follows:
"§40-9-25.23
(a) 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 are exempted from paying all
state, county, and municipal fees and taxes until September
30, 2027, unless extended by an act of the Legislature.
(b)(1) 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, and all other subordinate lodges
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HB326 Engrossed
Page 2
Lodge F. and A.M. of Alabama, and all other subordinate lodges
to either lodge above, are exempted from paying all state fees
and taxes.
(2) Any county or municipality may exempt the entities
in (1) from the payment of county or municipal sales and use
taxes in accordance with Section 40-23-4.01, Code of Alabama
1975.
(4) The exemptions provided by this subsection are
effective beginning October 1, 2027.
(c)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, shall provide the Department of
Revenue with a list of all subordinate lodges on an annual
basis.
(d) The Department of Revenue shall adopt rules for the
implementation and administration of this act. "
Section 2. This act shall become effective on September
1, 2026.
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HB326 Engrossed
Page 3
1, 2026.
House of Representatives
Read for the first time and referred
to the House of Representatives
committee on Ways and Means
Education
................22-Jan-26
Read for the second time and placed
on the calendar:
2 amendments
................05-Feb-26
Read for the third time and passed
as amended
Yeas 103
Nays 0
Abstains 0
................03-Mar-26
John Treadwell
Clerk
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