HB165 Alabama 2022 Session

Summary

Primary Sponsor

Debbie Wood

Republican

Session

Regular Session 2022

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

HB165 adds a new income tax refund check-off allowing contributions to the State Parks Division, the Department of Mental Health, or the Alabama Medicaid Agency.

What This Bill Does

It amends the income tax check-off provision to add three new eligible recipients beginning in the 2017 tax year. Taxpayers may designate a refund amount (rounded to whole dollars) to these programs on their state tax return, with administration costs not to exceed 5% of collected funds. For the mental health check-off, funds are distributed equally to the Alliance for the Mentally Ill of Alabama and to the Mental Health Consumers of Alabama. If a check-off fails to average $7,500 in annual contributions over a three-year period after adoption, it can be dropped from the tax forms.

Who It Affects

• Alabama resident individual income taxpayers who want to support these programs via the tax refund check-off
• State Parks Division (DCNR), Department of Mental Health, and Alabama Medicaid Agency as recipients of designated funds

Key Provisions

• Adds the State Parks Division, Department of Mental Health, and Alabama Medicaid Agency to the list of income tax refund check-off recipients
• Contributions are deposited with the State Treasurer and distributed under the program rules, including mental health contributions split between two groups; administration costs capped at 5%
• Effective starting with the 2017 tax year; if a check-off averages less than $7,500 per year over three years, it will be dropped from the tax form; future check-offs follow the same framework without needing further amendments

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