HB187 Alabama 2012 Session

Updated Feb 27, 2026

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Summary

Primary Sponsor: Richard J. Laird
Independent
Session: Regular Session 2012
Title: Alabama Association of Rescue Squads, contributions, income tax refund check-off
Summary: HB187 creates a voluntary check-off on Alabama individual income tax returns to donate at least $2 to the Alabama Association of Rescue Squads, with the proceeds processed by the Department of Revenue.
What This Bill Does
If passed, taxpayers can choose to donate $2 or more by checking a box on their state tax return. The donation is deducted from the refund and sent to the rescue squads' association, with the money remitted to the association's executive director by the 10th of the following month. The Department of Revenue will tally the totals each year, deposit them to the association's fund (minus admin costs up to 3%), and set up the required forms and rules.

Who It Affects
Individual Alabama state income taxpayers who file tax returns; they may designate $2 or more to the Alabama Association of Rescue Squads, reducing their refund by that amount.
The Alabama Association of Rescue Squads and the Alabama Department of Revenue; the association receives the contributions and the department processes and deposits them, with administrative costs capped at 3%.

Key Provisions
Minimum $2 voluntary contribution via tax form check-off; if chosen, $2+ is deducted from the refund and sent to the association.
Net contributions are remitted to the association's executive director by the 10th day of the month after payment.
Tax return forms for 2012 and later must include a checkbox designating contributions to the Alabama Association of Rescue Squads; designation can be made on joint returns as well.
The Department of Revenue determines annual total designated contributions and deposits the amount to the association's fund, minus administration costs not to exceed 3%.
The commissioner may prescribe forms and regulations to carry out the act.
The act becomes effective on the first day of the third month after passage and governor approval (or upon 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: Alabama Association of Rescue Squads