HB73 Alabama 2012 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Paul DeMarco
Republican
Session: Regular Session 2012
Title: Victims of Crime and Leniency, Inc., (VOCAL) contributions, income tax refund check-off established, Sec. 40-18-140 am'd.
Summary: HB73 creates an income tax refund check-off option to donate to Victims of Crime and Leniency, Inc. (VOCAL) in Alabama.
What This Bill Does
It amends the income tax check-off law to add VOCAL as a designated recipient for voluntary donations from taxpayers' refunds. Taxpayers can designate a whole-dollar amount of their refund to VOCAL, with contributions deposited to the State Treasury and distributed to VOCAL, after administrative costs (capped at 5%). If VOCAL’s check-off averages less than $7,500 per year over a three-year period, the check-off will be removed from the tax form in the following year. The measure becomes effective for tax years beginning after December 31, 2012, and future check-offs enacted after 2006 will automatically appear as boxes on tax forms without new amendments.

Who It Affects
Alabama resident individual income taxpayers who file returns and choose to donate part of their refund to VOCAL (their refund amount would be reduced by the donated amount).
Victims of Crime and Leniency, Inc. (VOCAL) and state tax administration, which would receive designated donations via the check-off and allocate them to VOCAL, subject to the administrative cost cap and annual contribution threshold rule.

Key Provisions
Adds a VOCAL check-off on the Alabama individual income tax return, allowing taxpayers to designate a whole-dollar amount of their refund to VOCAL.
Contributions to VOCAL are deposited with the State Treasurer and distributed to VOCAL, with administration costs capped at 5%.
If VOCAL’s check-off averages less than $7,500 in gross contributions per year over a three-year period, the check-off will be dropped from the tax return in the following year.
Future check-offs enacted after 2006 will automatically appear as boxes on tax return forms without needing a new amendment, and 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: Victims of Crime and Leniency (VOCAL)