HB56 Alabama 2019 Session

Summary

Primary Sponsor

Arnold MooneyRepresentative

Republican

Session

Regular Session 2019

Title

Taxation, check-off contribution to provide an income tax refund check-off for a contribution to We Build the Wall, Incorporated., Sec. 40-18-140 am'd.

Summary

HB 56 would add a new state income tax refund check-off to donate to We Build the Wall, Incorporated, starting in 2020, with admin costs capped at 5% and a performance threshold to keep the check-off active.

What This Bill Does

The bill creates a new check-off on the Alabama personal income tax return allowing residents to designate an amount (rounded to whole dollars) to We Build the Wall, Incorporated. Contributions would be deposited with the State Treasurer and distributed to the fund, with administrative costs not to exceed 5%. The new check-off would start in the 2020 tax year. If the average annual contributions fall below $7,500 for three consecutive years, the check-off could be removed from the tax forms in a following year.

Who It Affects

• Alabama resident individual income taxpayers who may choose to designate a portion of their refund to the We Build the Wall check-off starting in 2020.
• We Build the Wall, Incorporated as the recipient organization that would receive designated contributions through this check-off.

Key Provisions

• Adds a new income tax refund check-off for We Build The Wall, Incorporated beginning with the 2020 tax year.
• Contributions designated to this check-off are deposited with the State Treasurer and distributed to the We Build The Wall fund, with administration costs capped at 5%.
• If three consecutive years do not meet an average of $7,500 in contributions, the check-off would be dropped from the tax return forms for the following year.
• Future check-offs enacted after 2006 automatically receive a checkbox on the tax return forms without needing an amendment to the statute.

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