HB167 Alabama 2018 Session

Summary

Primary Sponsor

Randy Davis

Republican

Session

Regular Session 2018

Title

Income tax, check-off of contribution for the Alabama State Veterans Cemetery at Spanish Fort, Sec. 40-18-140 am'd.

Summary

HB 167 adds a new income tax check-off option for contributions to the Alabama State Veterans Cemetery at Spanish Fort Foundation, Incorporated, allowing residents to donate via their tax refunds.

What This Bill Does

If enacted, starting in 2018 Alabama taxpayers can designate a refund amount to go to the Alabama State Veterans Cemetery at Spanish Fort Foundation, Incorporated. Contributions are deposited with the State Treasurer and distributed to the foundation, after administrative costs (up to 5%) are deducted. If the check-off does not average $7,500 per year over a three-year period, it can be removed from the tax return forms. The act becomes effective on the first day of the third month after passage and governor approval.

Who It Affects

• Alabama resident individual income taxpayers who want to contribute to the Alabama State Veterans Cemetery at Spanish Fort Foundation, Incorporated via their tax refund.
• The Alabama State Veterans Cemetery at Spanish Fort Foundation, Incorporated, which would receive funds from the check-off to support the cemetery program.

Key Provisions

• Adds a new check-off item (beginning in 2018) for contributions to the Alabama State Veterans Cemetery at Spanish Fort Foundation, Incorporated on the state income tax return.
• Taxpayers may designate a whole-dollar amount of their refund to be credited to this foundation.
• Contributions are deposited with the State Treasurer and distributed to the foundation after administrative costs not to exceed 5% are deducted.
• If the check-off fails to achieve an average annual gross contribution of $7,500 over a subsequent three-year period, its name can be removed from the tax return forms and its authorization repealed.
• The act becomes effective on the first day of the third month following passage and governor 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