HB5 Alabama 2011 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: John Merrill
Republican
Session: Regular Session 2011
Title: Historic Preservation Fund, Alabama State, income tax refund check-off for a contribution to, provided, Sec. 40-18-140 am'd.
Summary: Adds an income tax refund check-off for contributions to the Alabama State Historic Preservation Fund.
What This Bill Does
It creates a new check-off on the Alabama individual income tax return allowing taxpayers to donate to the State Historic Preservation Fund. Contributions are deposited with the State Treasurer and distributed to the Fund, after up to 5% for administration. If, after three years, the Fund does not receive at least $7,500 on average per year in contributions, the check-off can be removed from the tax forms. The check-off becomes effective for tax years beginning after December 31, 2012.

Who It Affects
Alabama resident individual income taxpayers who choose to contribute via the tax refund check-off, reducing their refund by the designated amount.
The Alabama State Historic Preservation Fund and related state financial administrators, which would receive and manage the contributed funds (subject to administrative costs and statutory distribution rules).

Key Provisions
Adds a new income tax refund check-off for the Alabama State Historic Preservation Fund on the individual tax return, with the amount rounded to whole dollars.
Administrative costs may not exceed 5% of contributions to cover the Department of Revenue's costs.
Contributions are deposited with the State Treasurer and distributed to the Alabama State Historic Preservation Fund as specified in Section 41-9-255.
Future check-offs enacted after 2006 will appear on tax forms automatically in an appropriate box without needing amendments to this section.
If three years after adoption the average annual gross contributions fail to reach $7,500, the check-off will be dropped from the tax forms.
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: Historic Preservation Fund, Alabama State