SB22 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Del Marsh
Republican
Session: Regular Session 2019
Title: Taxation, check-off contribution to State Park Division of the Dept. of Conservation and Natural Resources, Dept. of Mental Health or the Alabama Medicaid Agency, Sec. 40-18-140 am'd.
Summary: SB 22 adds a new income tax refund check-off allowing Alabama residents to donate to We Build The Wall, Incorporated, through the state tax return, within the existing check-off framework.
What This Bill Does
It amends Section 40-18-140 to create an income tax refund check-off for We Build The Wall, Incorporated, starting with the 2020 tax year. Taxpayers can designate a refund amount (rounded to whole dollars) to this program, with administrative costs capped at 5%. Funds are distributed to the recipient's fund and are subject to spending rules; if the recipient fails to meet certain contribution thresholds or ceases to exist, the check-off can be removed, and if funds are not spent within 3 years, they return to the General Fund and the recipient is dropped from the tax return forms.

Who It Affects
Alabama resident individual income taxpayers: may designate a portion of their refund to the We Build The Wall check-off (and other listed programs) on their tax form.
The Department of Revenue/State Treasurer and the recipient organizations (including We Build The Wall, Incorporated and other listed programs): will receive and manage designated contributions, with admin costs, spending rules, and potential removal if thresholds are not met or funds are unspent.

Key Provisions
Adds an income tax refund check-off for We Build The Wall, Incorporated, beginning with the 2020 tax year.
Contributions to check-offs are deposited into the recipient's fund, with administration costs not to exceed 5%.
If average annual contributions do not reach $7,500 over a subsequent three-year period or the recipient ceases to exist, the check-off may be dropped from the tax return forms.
If a recipient does not spend the funds within three calendar years of receipt, the funds are returned to the General Fund and the recipient is dropped from the tax return forms.
Effective date: the act becomes law on the first day of the third month after it is passed and approved by the Governor.

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