SB262 Alabama 2011 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

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

SB262 would add an income tax refund check-off to donate part of a taxpayer's refund to the Alabama Firefighters Annuity and Benefit Fund.

What This Bill Does

It allows Alabama residents who file a state income tax return to designate a whole-dollar amount to be credited to the Alabama Firefighters Annuity and Benefit Fund. The fund would be added as a recipient for tax refund check-offs, with contributions collected by the Department of Revenue and subject to up to 5% in administration costs. The funds would go specifically to the Alabama Firefighters Annuity and Benefit Fund to support firefighter benefits. If the check-off does not average $7,500 per year over a three-year period, the option could be removed from the tax form.

Who It Affects

• Individual Alabama taxpayers who file state income tax returns and choose to donate part of their refund to the Alabama Firefighters Annuity and Benefit Fund.
• The Alabama Firefighters Annuity and Benefit Fund and its beneficiaries (firefighters who receive annuities and other benefits) who would receive the contributed funds.

Key Provisions

• Adds the Alabama Firefighters Annuity and Benefit Fund as an eligible recipient for income tax refund check-offs.
• Taxpayers can designate a whole-dollar amount from their refund to be credited to the fund, with up to 5% of the contributions used for administration.
• If the average annual contributions for three consecutive years do not reach $7,500, the check-off for this fund would be dropped from the tax return forms.
• Effective for tax years beginning after December 31, 2012.

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

Subjects

Alabama Firefighters Annuity and Benefit Fund