SB150 Alabama 2018 Session

Summary

Primary Sponsor

Greg AlbrittonSenator

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

The bill adds an income tax refund check-off to support the Alabama State Veterans Cemetery at Spanish Fort Foundation, Incorporated.

What This Bill Does

It creates a new check-off on the Alabama resident individual income tax return allowing people to donate a whole-dollar amount to the Alabama State Veterans Cemetery at Spanish Fort Foundation. Contributions designated to this check-off are deposited with the State Treasurer and, after deducting up to 5% for administrative costs, the remainder goes to the foundation. The check-off starts with the 2018 tax year, and future check-offs can automatically appear on tax forms without additional amendments; if, after adoption, three years pass and average annual contributions do not reach $7,500, the check-off will be removed from the tax forms.

Who It Affects

• Alabama resident individual income taxpayers who choose to contribute by designating a refund amount.
• The Alabama State Veterans Cemetery at Spanish Fort Foundation, Incorporated, which would receive and use the contributed funds.

Key Provisions

• Adds a new check-off on the state income tax return for a contribution to the Alabama State Veterans Cemetery at Spanish Fort Foundation, Incorporated.
• Contributions designated for this check-off are deposited with the State Treasurer and distributed to the foundation after subtracting up to 5% for administration.
• The 2018 tax year is the starting point for this check-off.
• Future check-offs enacted by the Legislature can automatically appear on the tax form without needing amendments.
• If average annual contributions do not reach $7,500 over a three-year period, the check-off will be removed from the tax forms in the following year.

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