HB684 Alabama 2015 Session

Summary

Primary Sponsor

Randy Davis

Republican

Session

Regular Session 2015

Title

Taxation, income tax refund check-off for contributions to USS Alabama Battleship Commission, Sec. 40-18-140 am'd.

Summary

HB684 would create a new income tax refund check-off to support the USS Alabama Battleship Commission.

What This Bill Does

It amends Alabama's income tax refund check-off law to add a new option starting in 2015 for taxpayers to donate part of their refund to the USS Alabama Battleship Commission. After subtracting any allowed administrative costs (up to 5%), the donated funds would be distributed to the Commission. If, after adoption, the average annual donations do not reach $7,500 over a three-year period, the check-off would be removed from the tax forms in the following year. The change becomes law on the first day of the third month after passage and governor approval.

Who It Affects

• Alabama resident individual income taxpayers who choose to designate part of their refund to the USS Alabama Battleship Commission.
• The USS Alabama Battleship Commission, which would receive and use the contributed funds to support its activities.
• The Alabama Department of Revenue and the State Treasurer, which would administer and distribute the funds (subject to up to 5% admin costs).

Key Provisions

• Adds a new check-off beginning in the 2015 tax year for contributions to the USS Alabama Battleship Commission on the state individual income tax return.
• Contributions are deposited with the State Treasurer and distributed to the Commission after administrative costs do not exceed five percent.
• If average annual contributions do not reach seven thousand five hundred dollars ($7,500) over a subsequent three-year period, the check-off name is dropped from the tax return forms and effectively repealed.
• Effective date: the act becomes law on the first day of the third month after its passage and approval.

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

Subjects

Taxation