HB167 Alabama 2014 Session

Summary

Primary Sponsor

John Merrill

Republican

Session

Regular Session 2014

Title

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

Summary

Allows a voluntary $3 check-off on Alabama ad valorem tax returns to donate to the Alabama Association of Rescue Squads, Inc.

What This Bill Does

It creates a voluntary check-off on annual ad valorem tax returns to contribute to the Alabama Association of Rescue Squads, Inc. Taxpayers can designate $3 or more, and the money collected is remitted to the association by the 10th day of the month after payment. The department deposits the contributions into the association's fund after deducting administrative costs not exceeding 3% of revenue. The designations start with the 2014 tax year and the act becomes effective October 1, 2014.

Who It Affects

• Taxpayers who pay annual ad valorem taxes in Alabama and may choose to contribute $3 or more by checking a box on their tax form.
• The Alabama Association of Rescue Squads, Inc., which will receive the donated funds.
• The Alabama Department of Revenue, which will collect, tally, and remit the contributions and set up the necessary forms and rules.

Key Provisions

• Minimum annual voluntary contribution of $3 may be added to the ad valorem tax payment via a check-off box labeled 'Alabama Association of Rescue Squads, Inc.'
• Net contributions are remitted to the association's executive director by the 10th day of the month following the contribution, with administrative costs not to exceed 3% of revenue deducted before deposit to the fund.
• Taxpayers must see on annual ad valorem tax statements (starting with the 2014 tax year) a designation and box options to contribute to the Alabama Association of Rescue Squads, Inc.
• Taxpayers may indicate contribution by marking the designated box or check-off; the contribution is credited to the association.
• The Department of Revenue will annually determine the total designated contributions and deposit the amount to the association's fund, after administrative costs; the department may prescribe forms and rules to carry out these provisions.
• The act becomes effective October 1, 2014, after passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Rescue Squads