SB129 Alabama 2011 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Gerald O. Dial
Republican
Session: Regular Session 2011
Title: Firefighters Annuity and Benefit Fund, voluntary contribution by state income tax check-off provided for, Act 2010-726, 2010 Reg. Sess. am'd.; Sec. 36-21-186 am'd.
Summary: SB129 adds a voluntary $2 check-off on Alabama tax forms to contribute to the Alabama Firefighters Annuity and Benefit Fund, with funds collected and sent to the fund.
What This Bill Does
The bill creates a minimum voluntary contribution of $2 that taxpayers can designate on their income tax refund or annual ad valorem statement (property tax) through a check-off labeled for the Alabama Firefighters Annuity and Benefit Fund. If selected, the contribution amount is added to the tax due or refund, or to the property tax due, and paid to the fund. The Department of Revenue collects the designated amounts and deposits them to the fund (net of administrative costs up to 3%), with remittance to the fund’s executive director by the 10th day of the month following payment; forms must include the designation and boxes for individuals and, if filing jointly, for the spouse. The act also requires tax forms from 2010 onward to include the check-off language and authorizes the relevant department to implement forms, rules, and regulations; it takes effect on the date specified after gubernatorial approval.

Who It Affects
Individual Alabama state taxpayers who file income tax returns; they may designate $2 or more to the Alabama Firefighters Annuity and Benefit Fund, either for a single filer or a joint return (spouse may designate as well).
The Alabama Firefighters Annuity and Benefit Fund, which receives the voluntary contributions to support its programs.
The Alabama Department of Revenue, which collects the designated amounts and deposits them to the fund, and the fund’s administrator, who manages the contributions.

Key Provisions
Creates a voluntary minimum $2 contribution via a check-off on income tax returns and/or annual ad valorem statements, designated as the Alabama Firefighters Annuity and Benefit Fund; the contribution can be added to the income tax due, the property tax due, or both.
Contributions are distributed to the fund created by the article and remitted to the executive director by the 10th day of the month after payment.
Tax forms for 2010 and onward must include the designation language and checkboxes for individuals (and spouses on joint returns) to designate $2 or more to the fund; the Department of Revenue determines total designated amounts and deposits them to the fund, minus administrative costs not exceeding 3% of revenue.
The commissioner of the Department of Revenue is authorized to prescribe and implement the forms, rules, and regulations necessary to carry out this section.
The act becomes effective on the first day of the third month after its passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Firefighters Annuity and Benefit Fund