SB388 Alabama 2015 Session

Updated Jul 24, 2021

Summary

Primary Sponsor: Vivian Davis FiguresSenator
Democrat
Session: Regular Session 2015
Title: Taxation, income tax refund check-off for contributions to Children's First Trust Fund, Sec. 40-18-140 am'd.
Summary: SB388 adds an income tax refund check-off allowing Alabamians to donate to the Children First Trust Fund.
What This Bill Does
It lets individual taxpayers designate a whole-dollar amount of their refund to the Children First Trust Fund on their state tax return. After admin costs (capped at 5%), the contributions are deposited by the State Treasurer into the State Child Abuse and Neglect Prevention Board Operations Fund and distributed to the Children First Trust Fund. The check-off starts with the 2015 tax year, and future check-offs enacted after 2006 will automatically appear on returns; if the fund does not average $7,500 in contributions per year over a three-year period, the check-off can be dropped from the form and repealed.

Who It Affects
Alabama resident individual income taxpayers who choose to contribute by designating a portion of their refund.
The Children First Trust Fund and related state funds (via the State Treasurer and Department of Revenue), which will receive and allocate the contributed funds for program operations and child welfare initiatives, subject to a 5% admin cap.

Key Provisions
Adds the Children First Trust Fund as a new check-off on the Alabama individual income tax return; donors can designate a whole-dollar amount to be credited to the fund.
Contributions are distributed after subtracting administrative costs to the Department of Revenue, not to exceed five percent.
Starting with the 2015 tax year, contributions designated for the Children First Trust Fund are deposited with the State Treasurer for distribution to the fund, via the State Child Abuse and Neglect Prevention Board Operations Fund.
If, three years after adoption, the check-off fails to achieve average annual gross contributions of $7,500 for a three-year period, the check-off will be dropped from the tax form and its authorization repealed.
All future check-offs enacted after April 17, 2006, will automatically appear on the tax return forms without the need for additional amendments.

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