HB402 Alabama 2010 Session

Summary

Primary Sponsor

Steve ClouseRepresentative

Republican

Session

Regular Session 2010

Title

County humane society, income tax refund check-off for voluntary contribution to, duties to Revenue Department

Summary

HB402 would let Alabama taxpayers donate to their county humane society by adding a voluntary refund check-off on state income tax forms, with the money going to the local society.

What This Bill Does

Starting with the 2010 tax year, individual tax forms would include a COUNTY HUMANE SOCIETY box offering $1, $5, $10, or more as a contributed amount. For joint returns, the spouse can designate an amount as well. The designated contribution is credited to the foundation, and the Department of Revenue would determine the total designated and deposit that amount to the county humane society in the taxpayer’s county, after subtracting administrative costs not to exceed 10% of revenue produced. The Commissioner of Revenue would prescribe the forms, rules, and regulations needed to implement and administer the program. The act becomes effective on the first day of the third month after it is passed and approved by the Governor, or otherwise becomes law.

Who It Affects

• Individual Alabama taxpayers filing state income tax returns, who may choose to donate a specified amount to their county humane society via the refund check-off.
• County humane societies, which would receive designated funds for their county (subject to a cap on administrative costs).
• Department of Revenue and its Commissioner, which would administer the program, tally totals, and distribute funds to counties.

Key Provisions

• Adds a COUNTY HUMANE SOCIETY check-off on 2010 and later state income tax returns with options to designate $1, $5, $10, or more; for joint returns, both spouses can designate.
• Contributions designated via the check-off are credited to the foundation and deposited by the Department of Revenue to the county humane society located in the taxpayer’s county, after subtracting administrative costs not to exceed 10% of revenue produced.
• The Commissioner of the Department of Revenue is authorized to prescribe forms, rules, and regulations needed to implement and administer the check-off.
• The act becomes effective on the first day of the third month following its passage and approval by the Governor, or otherwise becoming law.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation