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HB579 • 2026

Taxation; Tigers for Tomorrow Exotic Animal Preserve, Incorporated, exempt from sales and use taxes

Taxation; Tigers for Tomorrow Exotic Animal Preserve, Incorporated, exempt from sales and use taxes

Taxes
Passed Legislature

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

Sponsor
Shaver
Last action
2026-04-02
Official status
Pending Committee Action in Second House
Effective date
Not listed

Plain English Breakdown

The effective date is September 1, 2026, which was not mentioned in the candidate explanation but is confirmed by Section 2 of the official text.

Tax Exemption for Tigers for Tomorrow Exotic Animal Preserve

This law exempts a specific animal preserve from state sales and use taxes and allows local governments to offer similar exemptions.

What This Bill Does

  • Exempts Tigers for Tomorrow Exotic Animal Preserve, Incorporated from paying any state sales and use taxes.
  • Allows counties and municipalities to choose whether to exempt the organization from their own sales and use taxes.

Who It Names or Affects

  • Tigers for Tomorrow Exotic Animal Preserve, Incorporated
  • Alabama state tax agencies
  • Local county governments in Alabama
  • Local city or town governments in Alabama

Terms To Know

Sales and use taxes
Fees added to the price of goods when they are bought or used.
Exempt
Not required to pay a tax that others must pay.

Limits and Unknowns

  • The law does not specify if the exemption applies only to certain types of purchases.
  • Local governments may choose whether or not to give this same tax break at their level.
  • The text does not list how much money will be saved by the organization.

Amendments

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

G35IE22-1

R 1175

Adopted

Plain English: This amendment gives a specific animal preserve called Tigers for Tomorrow Exotic Animal Preserve, Incorporated, an exemption from paying state sales and use taxes starting in September 2026.

  • The organization named Tigers for Tomorrow Exotic Animal Preserve, Incorporated, will not have to pay any Alabama state sales or use taxes.
  • Local counties and cities are allowed to choose whether they also want to exempt this same organization from their local sales and use taxes.
  • The text does not explain why this specific group was chosen for the exemption.
  • It is unclear if other similar animal preserves can get the same tax break in the future without a new law.

Bill History

  1. 2026-04-02 House

    Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 1176 (Yeas 101, Nays 0)

  2. 2026-04-02 House

    Motion to Adopt - Adopted Roll Call 1175 (Yeas 101, Nays 0)

  3. 2026-04-02 House

    Third Reading in House of Origin (Yeas 101, Nays 0)

  4. 2026-04-02 Senate

    Pending Committee Action in Second House

  5. 2026-04-02 Senate

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

  6. 2026-04-02 House

    Engrossed

  7. 2026-04-02 House

    Ways and Means Education Engrossed Substitute Offered

  8. 2026-03-19 House

    Read for the Second Time and placed on the Calendar

  9. 2026-03-18 House

    Reported Out of Committee House of Origin

  10. 2026-03-05 House

    Pending Committee Action in House of Origin

  11. 2026-03-05 House

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

Official Summary Text

Taxation; Tigers for Tomorrow Exotic Animal Preserve, Incorporated, exempt from sales and use taxes

Current Bill Text

Read the full stored bill text
HB579 ENGROSSED
Page 0
HB579
G35IE22-2
By Representatives Shaver, Ledbetter
RFD: Ways and Means Education
First Read: 05-Mar-26
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HB579 Engrossed
Page 1
First Read: 05-Mar-26
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use taxes; to exempt Tigers for
Tomorrow Exotic Animal Preserve, Incorporated, from the
payment of state sales and use taxes, and to authorize
counties and municipalities to adopt companion local
exemptions.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) Tigers for Tomorrow Exotic Animal
Preserve, Incorporated, is exempt from paying any state sales
and use taxes.
(b) Any county or municipality may exempt the entity
from paying any 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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HB579 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-Mar-26
Read for the second time and placed
on the calendar:
1 amendment
................19-Mar-26
Read for the third time and passed
as amended
Yeas 101
Nays 0
Abstains 0
................02-Apr-26
John Treadwell
Clerk
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