HB41 Alabama 2015 1st Special Session

Summary

Primary Sponsor

Randy Davis

Republican

Session

First Special Session 2015

Title

Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc., voluntary contributions, income tax refund check-off established, Sec. 40-18-140 am'd.

Summary

The bill would create a voluntary check-off on Alabama state income tax refunds to donate part of a taxpayer’s refund to the Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc.

What This Bill Does

It amends Section 40-18-140 to include the Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc. as an eligible recipient for voluntary income tax check-offs. Taxpayers can designate a rounded, whole-dollar amount to be refunded to the foundation on their state return, with up to 5% of contributions used for administrative costs by the Department of Revenue. The donated funds would be deposited with the State Treasurer and distributed to the foundation, subject to unspecified restrictions on use. If, three years after adoption, the check-off does not average at least $7,500 in annual contributions over the three-year period, the check-off would be removed from the tax forms and the authorization repealed. The act would take effect January 1, 2016.

Who It Affects

• Alabama resident individual income taxpayers who choose to donate part of their refund to the foundation via the check-off on their state tax return.
• The Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc., which would receive designated funds deposited by the state and use them for its purposes (subject to applicable restrictions).

Key Provisions

• Adds the Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc. to the list of organizations eligible for voluntary income tax check-offs.
• Allows taxpayers to designate a whole-dollar amount of their refund to the foundation on the state income tax return, with the amount rounded to whole dollars.
• Contributions designated for this foundation are deposited with the State Treasurer and distributed to the foundation, after administrative costs not to exceed 5% are deducted by the Department of Revenue.
• Imposes a 3-year performance rule: if the check-off does not achieve an average of $7,500 in annual contributions over a three-year period, the check-off name will be dropped from forms and the authorization repealed.
• Effective date: January 1, 2016.

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 State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc.