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HB 326

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

2026 Regular Session Introduced by Parker Moore

Exempts two Alabama Masonic lodges from state and local sales, county, and municipal taxes, reducing tax revenue for affected governments.

Read for the Second Time and placed on the Calendar (Finance and Taxation Education)
#taxation&revenue
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Bill Summary · HB 326

Legislative bill overview

HB 326 exempts two Alabama Masonic organizations—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 paying sales taxes, county taxes, and municipal taxes. The bill appears to apply broadly to these organizations' activities and property holdings.

Why is this important

Tax exemptions reduce revenue for state, county, and municipal governments, shifting the tax burden to other taxpayers or requiring reduced public services. The fiscal impact depends on the organizations' current taxable activities and property values. This affects how public resources are allocated and which entities bear the cost of local services.

Potential points of contention

  • Selective tax exemption: The bill targets specific organizations rather than establishing broad criteria, raising questions about whether similar fraternal organizations receive equivalent treatment or whether this sets a precedent for special exemptions
  • Lost government revenue: Counties and municipalities lose tax revenue from these organizations' activities and property, potentially affecting funding for schools, infrastructure, and services in those jurisdictions
  • Scope ambiguity: The bill's language exempting from "sales, county and municipal fees and taxes" is broad and could be interpreted to cover all commercial activities, not just religious or charitable functions, creating potential loopholes

Compiled from official sources — confirm details with the bill’s official record.

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