SB287 Alabama 2015 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Rusty Glover
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: Alabama allows taxpayers to donate part of their income tax refund to the USS Alabama Battleship Commission through a new check-off on the tax form.
What This Bill Does
Introduces a new refund check-off starting in 2015 for contributions to the USS Alabama Battleship Commission. The donation is taken from the refund amount and deposited with the State Treasurer for distribution to the Commission, after up to 5% for administrative costs. If the average yearly contributions do not reach $7,500 over a three-year period, the check-off can be removed from the tax forms and repealed; future check-offs enacted after 2006 will automatically have a box on the form without additional amendments.

Who It Affects
Alabama resident individual income taxpayers who file state returns and choose to donate a portion of their refund to the USS Alabama Battleship Commission.
The USS Alabama Battleship Commission (and related state funds) which would receive and use the designated contributions to support its activities.

Key Provisions
Adds a new check-off (starting with the 2015 tax year) for contributions to the USS Alabama Battleship Commission on the Alabama individual income tax return.
Taxpayers can designate a refund amount (rounded to whole dollars) to be credited to the USS Alabama Battleship Commission; contributions are deposited with the State Treasurer for distribution to the Commission, subject to up to 5% for administration.
If average annual gross contributions fail to reach $7,500 over a three-year period after adoption, the check-off can be removed from the tax forms and repealed.
Future check-offs enacted after 2006 automatically receive a designated box on the tax return forms without needing another amendment to the law.

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