SB274 Alabama 2013 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Session

Regular Session 2013

Title

Rescue Squads, Alabama Association of, voluntary contribution through ad valorem tax process

Summary

SB274 would let Alabama taxpayers voluntarily donate $3 or more to the Alabama Association of Rescue Squads, Inc. through their annual ad valorem tax bill.

What This Bill Does

It creates a voluntary check-off on ad valorem tax returns to contribute to the Alabama Association of Rescue Squads, Inc., with a minimum contribution of $3. The collected amount, after deducting a 3% admin fee, is sent to the association's treasurer by the 10th day of the month after payment. Beginning with the 2014 tax year, tax forms must include language designating this option and taxpayers can indicate their donation by marking an X. The Department of Revenue/commissioner may establish the necessary forms and rules to implement these provisions.

Who It Affects

• Ad valorem taxpayers: may choose to add a $3 or greater donation to their tax payment by checking a box on the tax form.
• Alabama Association of Rescue Squads, Inc.: would receive voluntary contributions to support its activities.
• Department of Revenue/Tax Commissioners: would implement the check-off, collect contributions, deduct 3% admin fees, and remit funds to the association.
• Contributors (taxpayers): subject to a 3% administration deduction from the donated amount before the remainder is sent to the association.

Key Provisions

• Section 1(a): A minimum annual contribution of $3 may be voluntarily added to the ad valorem tax payment via a check-off on the tax return.
• Section 1(b): The net contribution, after a 3% admin cost, must be remitted to the association's treasurer by the 10th day of the month following collection.
• Section 1(c): Starting with the 2014 tax year, tax statements must include designation language and a box for the contribution.
• Section 1(d): Taxpayers may designate the contribution by placing an X in the appropriate box on the tax form.
• Section 1(e): The commissioner may prescribe and implement the necessary forms and rules to carry out these provisions.
• Section 2: The act becomes effective October 1, 2013.

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

Subjects

Rescue Squads