HB243 Alabama 2011 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Randy Davis
Republican
Co-Sponsors: Allen Farley Darrio Melton Mark Tuggle David Colston Bill Poole Mike Jones Daniel H. Boman John Merrill Kurt Wallace Richard Baughn Barry Moore April Weaver Richard J. Laird Alan Baker Dexter Grimsley
Session: Regular Session 2011
Title: Alabama Firefighters Annuity and Benefit Fund, income tax refund check-off for a contribution to, provided, Sec. 40-18-140 am'd.
Summary: HB243 adds a voluntary income tax refund check-off for contributions to the Alabama Firefighters Annuity and Benefit Fund.
What This Bill Does
HB243 expands the state income tax refund check-off system to include the Alabama Firefighters Annuity and Benefit Fund, allowing residents to designate a whole-dollar amount of their refund to the fund. Contributions to this and other listed programs are deposited with the State Treasurer for distribution to the specified funds. If a check-off does not meet an average annual contribution of $7,500 over a three-year period, its name can be dropped from the tax forms and the authorization repealed. The act takes effect for tax years beginning after December 31, 2012.

Who It Affects
Alabama resident individual income taxpayers who file a return — can designate a whole-dollar amount of their refund to the Alabama Firefighters Annuity and Benefit Fund.
The Alabama Firefighters Annuity and Benefit Fund — will receive contributions collected through the new tax refund check-off to support its programs.

Key Provisions
Adds the Alabama Firefighters Annuity and Benefit Fund as an authorized income tax refund check-off recipient; eligible contributions are deposited with the State Treasurer for distribution to the fund.
Keeps and references a list of other check-off recipients (such as Aging Program, Arts Development Fund, Nongame Wildlife, Children's Trust Fund, etc.) and describes how each contribution is deposited and distributed to its designated fund.
Future check-offs enacted after 2006 automatically appear on the tax return forms without needing new amendments, subject to the bill's terms.
If a check-off fails to achieve an average annual gross contributions of $7,500 over a subsequent three-year period, it will be dropped from the tax return forms and its authorization repealed.
The act becomes effective for tax years beginning after December 31, 2012.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Alabama Firefighters Annuity and Benefit Fund