SB177 Alabama 2015 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Rusty Glover
Republican
Session: Regular Session 2015
Title: Rescue Squads, Alabama Association of, voluntary contribution through ad valorem tax process
Summary: The bill lets Alabama ad valorem taxpayers voluntarily donate 3 dollars or more to the Alabama Association of Rescue Squads through their property tax form.
What This Bill Does
It creates a checkbox on annual ad valorem tax statements starting Oct 1, 2015 that allows taxpayers to designate a 3 dollar or larger donation to the Alabama Association of Rescue Squads. The collected contributions, after paying administrative costs capped at 3% of revenue, are remitted to the association's executive director by the 10th day of the month following the contribution. The Department of Revenue may establish the necessary forms and rules to implement this; the funds go to the association for rescue squads.

Who It Affects
Ad valorem taxpayers in Alabama who choose to donate 3 or more dollars when paying their property taxes (via the checkbox on the tax form).
The Alabama Association of Rescue Squads, Inc., which will receive the voluntary contributions and manage the funds (subject to an administrative cost cap and monthly remittance).

Key Provisions
A minimum voluntary contribution of 3 dollars may be added to the ad valorem tax payment by selecting a check-off on the tax return.
A designated box on the annual tax statement from Oct 1, 2015 onward to indicate the donation to the Alabama Association of Rescue Squads, Inc.
Total contributions, after admin costs not to exceed 3% of revenue, must be remitted to the association's executive director by the 10th day of the month following the contribution.
Taxpayers may designate the contribution by marking the appropriate box on the tax form, and the contribution is credited to the association.
The commissioner may prescribe forms and rules necessary to implement this program.
The act becomes effective Oct 1, 2015, after 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: Rescue Squads