HB60 Alabama 2020 Session

Summary

Primary Sponsor

Danny CrawfordRepresentative

Republican

Session

Regular Session 2020

Title

Revenue Dept, income tax refunds, set off debt collection, public institutions of higher education as claimant agencies under certain conditions, Sec. 40-18-100 am'd.

Summary

HB60 would let public colleges and universities in Alabama use income tax refund offsets to collect debts they are owed.

What This Bill Does

It adds public institutions of higher education to the list of claimant agencies that can request the Department of Revenue to offset a taxpayer's Alabama income tax refund to collect debts. This applies to debts for any programs administered by the higher education institutions. The process is similar to other agencies already using the offset program, with debts collected from refunds when conditions are met. The act becomes effective on the first day of the third month after it is approved.

Who It Affects

• Taxpayers who owe debts to public higher education institutions and whose Alabama income tax refunds could be offset to satisfy those debts
• Public institutions of higher education (and their programs) that would become claimant agencies able to collect debts through tax refund offsets

Key Provisions

• Public institutions of higher education are added as claimant agencies under §40-18-100 to collect debts by offsetting Alabama income tax refunds for programs they administer
• The institutions may collect debts for any and all programs they administer, expanding beyond previously listed higher education programs
• Defines claimant agencies broadly to include higher education institutions alongside other state and local agencies
• Effective date: the act takes effect on the first day of the third month after passage/approval

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation