Bill Info and Details
Bill Details
| Subject | Taxation & Revenue |
|---|---|
| Title | Taxation; certain aircraft and aircraft parts are exempt from sales, use, and lease taxes |
| Status | Enacted |
| Last Action | 5/1/2025 - House Enacted - 2025-240 |
| Committees | |
| First Read | 2/11/2025 |
| Companion | SB175 - Kitchens |
| Cosponsors | Woods, Faulkner, Lovvorn, Lee, Clouse, Clarke |
| Date | Body | Matter | Amd/Sub | Committee | Vote |
|---|---|---|---|---|---|
5/1/2025 | House | Enacted | |||
4/24/2025 | House | Delivered to Governor | |||
4/24/2025 | Senate | Signature Requested | |||
4/24/2025 | House | Enrolled | |||
4/24/2025 | House | Ready to Enroll | |||
4/24/2025 | House | Ready to Enroll | |||
4/24/2025 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 833 | R 833 | ||
4/24/2025 | Senate | Kitchens motion to Table - Adopted Voice Vote | V | ||
4/24/2025 | Senate | Fiscal Responsibility and Economic Development 1st Amendment Offered | Fiscal Responsibility and Economic Development | ||
4/24/2025 | Senate | Third Reading in Second House | R 832 | ||
4/9/2025 | Senate | Read for the Second Time and placed on the Calendar | Fiscal Responsibility and Economic Development | ||
4/9/2025 | Senate | Reported Out of Committee Second House | |||
4/9/2025 | Senate | Fiscal Responsibility and Economic Development 1st Amendment | Fiscal Responsibility and Economic Development | ||
4/8/2025 | Senate | Pending Committee Action in Second House | Fiscal Responsibility and Economic Development | ||
4/8/2025 | Senate | Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development | |||
3/18/2025 | House | Engrossed | |||
3/18/2025 | House | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 436 | R 436 | ||
3/18/2025 | House | Motion to Adopt - Adopted Roll Call 435 | R 435 | ||
3/18/2025 | House | Ways and Means Education Engrossed Substitute Offered | Ways and Means Education | ||
3/18/2025 | House | Third Reading in House of Origin | R 434 | ||
3/5/2025 | House | Read for the Second Time and placed on the Calendar | Ways and Means Education | ||
3/5/2025 | House | Reported Out of Committee House of Origin | Ways and Means Education | ||
3/5/2025 | House | Ways and Means Education 1st Amendment | Ways and Means Education | ||
2/11/2025 | House | Pending Committee Action in House of Origin | Ways and Means Education | ||
2/11/2025 | House | Read for the first time and referred to the House Committee on Ways and Means Education |
Date
5/1/2025
Body
House
Matter
Enacted
Amd/Sub
Committee
Vote
Date
4/24/2025
Body
House
Matter
Delivered to Governor
Amd/Sub
Committee
Vote
Date
4/24/2025
Body
Senate
Matter
Signature Requested
Amd/Sub
Committee
Vote
Date
4/24/2025
Body
House
Matter
Enrolled
Amd/Sub
Committee
Vote
Date
4/24/2025
Body
House
Matter
Ready to Enroll
Amd/Sub
Committee
Vote
Date
4/24/2025
Body
House
Matter
Ready to Enroll
Amd/Sub
Committee
Vote
Date
4/24/2025
Body
Senate
Matter
Motion to Read a Third Time and Pass - Adopted Roll Call 833
Amd/Sub
Committee
Vote
R 833
Date
4/24/2025
Body
Senate
Matter
Kitchens motion to Table - Adopted Voice Vote
Amd/Sub
Committee
Vote
V
Date
4/24/2025
Body
Senate
Matter
Fiscal Responsibility and Economic Development 1st Amendment Offered
Amd/Sub
Committee
Fiscal Responsibility and Economic Development
Vote
Date
4/24/2025
Body
Senate
Matter
Third Reading in Second House
Amd/Sub
Committee
Vote
R 832
Date
4/9/2025
Body
Senate
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Fiscal Responsibility and Economic Development
Vote
Date
4/9/2025
Body
Senate
Matter
Reported Out of Committee Second House
Amd/Sub
Committee
Vote
Date
4/9/2025
Body
Senate
Matter
Fiscal Responsibility and Economic Development 1st Amendment
Amd/Sub
Committee
Fiscal Responsibility and Economic Development
Vote
Date
4/8/2025
Body
Senate
Matter
Pending Committee Action in Second House
Amd/Sub
Committee
Fiscal Responsibility and Economic Development
Vote
Date
4/8/2025
Body
Senate
Matter
Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development
Amd/Sub
Committee
Vote
Date
3/18/2025
Body
House
Matter
Engrossed
Amd/Sub
Committee
Vote
Date
3/18/2025
Body
House
Matter
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 436
Amd/Sub
Committee
Vote
R 436
Date
3/18/2025
Body
House
Matter
Motion to Adopt - Adopted Roll Call 435
Amd/Sub
Committee
Vote
R 435
Date
3/18/2025
Body
House
Matter
Ways and Means Education Engrossed Substitute Offered
Amd/Sub
Committee
Ways and Means Education
Vote
Date
3/18/2025
Body
House
Matter
Third Reading in House of Origin
Amd/Sub
Committee
Vote
R 434
Date
3/5/2025
Body
House
Matter
Read for the Second Time and placed on the Calendar
Amd/Sub
Committee
Ways and Means Education
Vote
Date
3/5/2025
Body
House
Matter
Reported Out of Committee House of Origin
Amd/Sub
Committee
Ways and Means Education
Vote
Date
3/5/2025
Body
House
Matter
Ways and Means Education 1st Amendment
Amd/Sub
Committee
Ways and Means Education
Vote
Date
2/11/2025
Body
House
Matter
Pending Committee Action in House of Origin
Amd/Sub
Committee
Ways and Means Education
Vote
Date
2/11/2025
Body
House
Matter
Read for the first time and referred to the House Committee on Ways and Means Education
Amd/Sub
Committee
Vote
Act No.
2025-240Effective Date Certain
This act exempts the gross receipts from the sale of certain aircraft and aircraft parts from state sales and use tax from September 1, 2025 until August 31, 2030. This act also amends Sections 40-12-222 and 40-12-223, Code of Alabama 1975, to: (1) provide conditions regarding the application of lease or rental taxes to the lease or rental transactions of commercial aircraft; and (2) exempt the gross receipts from the leasing or rental of certain aircraft parts from the state lease or rental taxes from September 1, 2025, until August 31, 2030.
Fiscal Notes
| Description |
|---|
Enacted |
Reported by Second Chamber Committee |
Passed First Chamber |
Reported by First Chamber Committee |
Introduced |
Budget Isolation Resolutions
| BIR | Body | Date | Matter | Vote |
|---|---|---|---|---|
BIR538 | Senate | 4/24/2025 | Passed by Second House | R 832 |
BIR538 | House | 3/18/2025 | Passed by House of Origin | R 434 |
BIR
BIR538
Body
Senate
Date
4/24/2025
Matter
Passed by Second House
Vote
R 832
BIR
BIR538
Body
House
Date
3/18/2025
Matter
Passed by House of Origin
Vote
R 434