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HB398 • 2026

Taxation; to exempt High Socks for Hope from payment of state, county, and municipal sales and use taxes

Taxation; to exempt High Socks for Hope from payment of state, county, and municipal sales and use taxes

Education Taxes
Passed Legislature

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

Sponsor
Lamb
Last action
2026-03-11
Official status
Pending Committee Action in Second House
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the types of products and services sold by High Socks for Hope, nor does it specify potential revenue loss from the tax exemption.

Tax Exemption for High Socks for Hope

This bill removes state and local sales and use taxes on purchases made by or from High Socks for Hope.

What This Bill Does

  • Exempts High Socks for Hope from paying state sales and use taxes.
  • Allows counties and municipalities to exempt High Socks for Hope from local sales and use taxes.

Who It Names or Affects

  • High Socks for Hope
  • State government
  • Local governments (counties and municipalities)

Terms To Know

sales taxes
Taxes charged on the sale of goods or services.
use taxes
Taxes paid for using, storing, or consuming items that are not subject to sales tax at the time of purchase.

Limits and Unknowns

  • The bill does not specify how much money will be lost in tax revenue.
  • It is unclear what types of products and services High Socks for Hope sells or buys.

Amendments

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

9JF1EPM-1

R 854

Adopted

Plain English: 9JF1EPM-1 02/11/2026 RA (H) HSE 2026-585 House Ways and Means Education Reported Substitute for HB398 Page 1 A BILL TO BE ENTITLED AN ACT Relating to sales and use taxes; to exempt High Socks for Hope, from the payment of state sales and use taxes ; and to allow municipalities and counties to exempt this entity from local sales and use taxes .

  • 9JF1EPM-1 02/11/2026 RA (H) HSE 2026-585 House Ways and Means Education Reported Substitute for HB398 Page 1 A BILL TO BE ENTITLED AN ACT Relating to sales and use taxes; to exempt High Socks for Hope, from the payment of state sales and use taxes ; and to allow municipalities and counties to exempt this entity from local sales and use taxes .
  • BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1.
  • (a) High Socks for Hope 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 .
  • This amendment summary is using official source text because generated interpretation was skipped for this run.

Bill History

  1. 2026-03-11 House

    Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 855 (Yeas 103, Nays 0)

  2. 2026-03-11 House

    Motion to Adopt - Adopted Roll Call 854 (Yeas 105, Nays 0)

  3. 2026-03-11 House

    Third Reading in House of Origin (Yeas 105, Nays 0)

  4. 2026-03-11 Senate

    Pending Committee Action in Second House

  5. 2026-03-11 Senate

    Read for the first time and referred to the Senate Committee on Finance and Taxation Education

  6. 2026-03-11 House

    Engrossed

  7. 2026-03-11 House

    Ways and Means Education Engrossed Substitute Offered

  8. 2026-02-12 House

    Read for the Second Time and placed on the Calendar

  9. 2026-02-11 House

    Reported Out of Committee House of Origin

  10. 2026-02-05 House

    Pending Committee Action in House of Origin

  11. 2026-02-05 House

    Read for the first time and referred to the House Committee on Ways and Means Education

Official Summary Text

Taxation; to exempt High Socks for Hope from payment of state, county, and municipal sales and use taxes

Current Bill Text

Read the full stored bill text 
HB398 ENGROSSED
Page 0
HB398
9JF1EPM-2
By Representative Lamb
RFD: Ways and Means Education
First Read: 05-Feb-26
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HB398 Engrossed
Page 1
First Read: 05-Feb-26
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use taxes; to exempt High Socks
for Hope, from the payment of state sales and use taxes; and
to allow municipalities and counties to exempt this entity
from local sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) High Socks for Hope 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.
Section 2. This act shall become effective on September
1, 2026.
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HB398 Engrossed
Page 2
1, 2026.
House of Representatives
Read for the first time and referred
to the House of Representatives
committee on Ways and Means
Education
................05-Feb-26
Read for the second time and placed
on the calendar:
1 amendment
................12-Feb-26
Read for the third time and passed
as amended
Yeas 103
Nays 0
Abstains 0
................11-Mar-26
John Treadwell
Clerk
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