HB253 Alabama 2015 Session

Summary

Primary Sponsor

Phillip PettusRepresentative

Republican

Session

Regular Session 2015

Title

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

Summary

HB253 would allow Alabama ad valorem taxpayers to voluntarily donate $3 or more to the Alabama Association of Rescue Squads, Inc. through a check-off on their tax form.

What This Bill Does

It creates a voluntary check-off on annual ad valorem tax returns for a contribution to the Alabama Association of Rescue Squads, Inc. Taxpayers who opt in would have $3 or more added to their tax payment, which would be collected and remitted to the association’s executive director each month. The Department of Revenue would determine the total designated contributions and deposit them to the association's fund, with administrative costs limited to 3%. The bill also requires annual tax forms from 2014 onward to include the designation and allows the department to set the necessary forms and rules. The act would take effect October 1, 2014, if approved.

Who It Affects

• Ad valorem taxpayers: can choose to contribute $3 or more when paying their taxes by checking a box, increasing their payment to support the association.
• Alabama Association of Rescue Squads, Inc.: receives and manages the voluntary contributions, with funds remitted by the collecting party and administered by the association, subject to a 3% cap on administrative costs.

Key Provisions

• Allows a minimum $3 voluntary contribution to the Alabama Association of Rescue Squads, Inc. via a check-off on the ad valorem tax return.
• Contributions are credited when taxpayers indicate by checking the box or placing an X on the designated line, and payable to the association.
• The Department of Revenue collects the contributions and remits them to the association’s executive director by the 10th day of the month following payment.
• Annual tax statements from 2014 onward must include the designation for contributions to the association and the check-off language.
• The Department of Revenue will determine the total designated contributions and deposit them to the association’s fund, minus administrative costs not to exceed 3% of revenue produced.
• The Commissioner may prescribe forms and rules necessary to carry out the bill’s intent.
• Effective date: October 1, 2014 (subject to governor's approval or otherwise becoming law).

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