HB618 Alabama 2015 Session

Summary

Primary Sponsor

Randy Davis

Republican

Session

Regular 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

HB618 would add the Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc. as a eligible recipient for voluntary contributions from income tax refunds via a state tax form check-off, with funds going to the foundation and a sunset if contributions are too low.

What This Bill Does

The bill allows Alabama residents to designate part of their income tax refund to the Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc. through a check-off on the tax form. Funds designated for the foundation are deposited with the State Treasurer and distributed to the foundation, after administration costs (not to exceed 5%). If, after three years, the program fails to average $7,500 in annual contributions for the following three-year period, the check-off for this recipient can be dropped from the tax forms and effectively repealed. The measure takes effect January 1, 2016.

Who It Affects

• Alabama resident individual income taxpayers who may choose to contribute a portion of their refund to the foundation using the tax check-off.
• Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc., which would receive the contributed funds designated through the check-off.

Key Provisions

• Adds the Alabama State Veterans Memorial Cemetery at Spanish Fort Foundation, Inc. as a named recipient eligible for voluntary income tax refund contributions.
• Contributions designated for the foundation are deposited with the State Treasurer and distributed to the foundation, with administrative costs capped at five percent of the contributions.
• If three years after adoption the average annual contributions for a subsequent three-year period fail to reach $7,500, the check-off for this recipient will be dropped from the tax return forms and effectively repealed.
• The act becomes effective 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.