---
type: "Bill"
title: "Credit Unions, financial institution excise tax, taxable income, calculation, reserve for losses deleted, assessment and refunds further provided for tax years prior to 1-1-2020, Act 2019-284, 2019 Reg. Sess., am'd; Sec. 40-16-1.3 am'd."
description: "Credit Unions, financial institution excise tax, taxable income, calculation, reserve for losses deleted, assessment and refunds further provided for tax years prior to 1-1-2020, Act 2019-284, 2019 Reg. Sess., am'd; Sec. 40-16-1.3 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2021rs"
identifier: "HB 140"
citation: "Alabama HB 140 (2021rs)"
classification: ["bill"]
subjects: ["Banks and Banking"]
status: "enacted"
primary_sponsors: ["Lipscomb"]
version_count: 2
action_count: 14
vote_count: 2
first_action: "2021-02-02T05:00:00+00:00"
last_action: "2021-03-18T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/c7823908-eb40-4709-becd-41e639b5bc70"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB140"
source_hash: "d7562bb32736066ff64992249a5a177867604368156f537cf9079ec3dbec4e0a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama HB 140 (2021rs) — Credit Unions, financial institution excise tax, taxable income, calculation, reserve for losses deleted, assessment and refunds further provided for tax years prior to 1-1-2020, Act 2019-284, 2019 Reg. Sess., am'd; Sec. 40-16-1.3 am'd.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB140-int.pdf)
2. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB140-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 22 — **99–0** (pass) · lower
- Motion to Read a Third Time and Pass adopted Roll Call 629 — **28–0** (pass) · upper

## Sponsors

- Lipscomb — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-02T05:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund `reading-1, referral-committee`
- **2021-02-03T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2021-02-09T05:00:00+00:00** Third Reading Passed `passage`
- **2021-02-09T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 22 `passage`
- **2021-02-09T05:00:00+00:00** Read for the first time and referred to the Senate committee on Banking and Insurance `reading-1, referral-committee`
- **2021-02-10T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2021-03-16T04:00:00+00:00** Third Reading Passed `passage`
- **2021-03-16T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 629 `passage`
- **2021-03-16T04:00:00+00:00** Passed Second House `passage`
- **2021-03-16T04:00:00+00:00** Enrolled
- **2021-03-18T04:00:00+00:00** Signature Requested
- **2021-03-18T04:00:00+00:00** Clerk of the House Certification
- **2021-03-18T04:00:00+00:00** Assigned Act No. 2021-128. `executive-signature`
- **2021-03-18T04:00:00+00:00** Delivered to Governor at 9:46 a.m. on March 18, 2021. `executive-receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c7823908-eb40-4709-becd-41e639b5bc70`. Confidence: reported (aggregated from official Alabama legislature records).