SB207INTRODUCED
Page 0
H9JO86-1
By Senators Price, Gudger, Williams, Scofield, Livingston,
Givhan, Melson, Elliott, Allen, Jones, Orr, Hovey, Carnley,
Chambliss, Hatcher, Coleman-Madison, Kelley, Bell, Figures,
Stewart, Chesteen, Sessions, Weaver, Roberts, Singleton,
Waggoner
RFD: State Governmental Affairs
First Read: 12-Apr-23
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9 H9JO86-1 01/10/2023 JTM (F) JTM 2023-1406
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SYNOPSIS:
Under existing law, various programs and
organizations receive funds from income tax check-offs.
This bill would provide an income tax refund
check-off for a contribution to the State Parks
Division of the Department of Conservation and Natural
Resources, the Department of Mental Health, or the
Alabama Medicaid Agency.
A BILL
TO BE ENTITLED
AN ACT
Relating to taxation; to amend Section 40-18-140, Code
of Alabama 1975, to provide an income tax refund check-off for
a contribution to the State Parks Division of the Department
of Conservation and Natural Resources, the Department of
Mental Health, or the Alabama Medicaid Agency.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-18-140, Code of Alabama 1975, is
amended to read as follows:
"ยง40-18-140
(a)(1) Each Alabama resident individual income taxpayer
desiring to contribute to any of the programs listed in
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subsection (b) may designate an amount of his or her refund,
rounded off in whole dollars, in an appropriate box on the
state income tax return form, to be credited to the program.
(2) All future check-offs, duly enacted by the
Legislature subsequent to April 17, 2006, shall be accorded an
appropriate box on the state income tax return forms, subject
to the terms and conditions prescribed herein, without the
requirement that they be added by amendment to this section.
(b) Contributions received for the following authorized
charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not
to exceed five percent, shall be distributed and appropriated
as provided herein:
(1) Contributions to the Alabama Aging Program shall be
deposited with the State Treasurer into the Alabama Senior
Services Trust Fund for preserving, protecting, perpetuating,
and enhancing the abilities of aging citizens to remain
independent, under the auspices of the Department of Senior
Services.
(2) Contributions to the Arts Development Fund shall be
deposited into the General Fund of the State Treasury, to be
appropriated to the Council on the Arts and Humanities to fund
grants to tax exempt organizations or associations to
encourage development of high quality and artistically
significant arts activities or cultural facilities in local
areas and shall be distributed in accordance with Article 3,
commencing with Section 41-9-40, Chapter 9, Title 41.
(3) Contributions to Alabama Nongame Wildlife Program
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shall be deposited in the Alabama Nongame Wildlife Fund in the
State Treasury to the credit of the Game and Fish Fund to be
used exclusively for purposes of preserving, protecting,
perpetuating, and enhancing nongame wildlife in this state.
Nothing contained herein shall be construed to give any rights
of condemnation to the Department of Conservation and Natural
Resources.
(4) Contributions to the Children's Trust Fund shall be
deposited with the State Treasurer into the State Child Abuse
and Neglect Prevention Board Operations Fund, as provided for
under Section 26-16-30.
(5) Contributions to the Alabama Veterans' Program
shall be deposited in the State Treasury to the credit of the
Department of Veterans' Affairs to be used exclusively for
purposes of providing nursing home and health care for aged
and disabled veterans in this state.
(6) Contributions to the Alabama Indian Children's
Scholarship Fund shall be deposited with the State Treasurer
for distribution to the Alabama Indian Affairs Commission for
educational scholarships.
(7) Contributions to the Penny Trust Fund shall be
deposited with the State Treasurer for distribution according
to Section 41-15A-2.
(8) Contributions to the Foster Care Trust Fund,
established under Sections 38-10-50 and 38-10-51, shall be
deposited with the State Treasurer to be continuously
appropriated to the Department of Human Resources to assist
all children in temporary or permanent custody in foster care.
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(9) Contributions designated for mental health on the
Alabama state resident individual income tax return shall be
deposited with the State Treasurer and shall be distributed
equally to the Alliance for the Mentally Ill of Alabama and to
the Mental Health Consumers of Alabama.
(10) Contributions to the Alabama Breast and Cervical
Cancer Research Program shall be deposited with the State
Treasurer and distributed to the University of Alabama at
Birmingham, which shall implement and administer the program.
(11) Contributions to the Neighbors Helping Neighbors
Fund shall be deposited with the State Treasurer for
distribution by the Department of Economic and Community
Affairs for weatherization assistance as provided for under
Article 6, commencing with Section 41-23-100, Chapter 23,
Title 41.
(12) Contributions to the Alabama 4-H Club Foundation,
Incorporated, shall be deposited with the State Treasurer and
distributed to the Alabama 4-H Club Foundation, Incorporated.
(13) Contributions to the Alabama Organ Center Donor
Awareness Fund shall be deposited with the State Treasurer for
distribution to the fund.
(14) Contributions to the Alabama National Guard
Foundation, Incorporated, shall be deposited with the State
Treasurer for distribution to the fund.
(15) Contributions to the Cancer Research Institute
shall be deposited with the State Treasurer for distribution
to the institute.
(16) Contributions to the Alabama State Historic
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Preservation Fund shall be deposited with the State Treasurer
for distribution to the fund, as provided for in Section
41-9-255.
(17) Contributions to the Archives Services Fund shall
be deposited with the State Treasurer for distribution to the
fund as provided for in Section 41-6-76.
(18) Contributions to the Alabama Firefighters Annuity
and Benefit Fund shall be deposited with the State Treasurer
for distribution to the fund.
(19) Contributions to VOCAL's Victims of Violence
Assistance shall be deposited with the State Treasurer for
distribution to Victims of Crime and Leniency, Inc. (VOCAL).
(20) Contributions, beginning in the 2015 tax year, to
the Children First Trust Fund shall be deposited with the
State Treasurer for distribution to the trust fund.
(21) Contributions, beginning in the 2015 tax year, to
the USS Alabama Battleship Commission.
(22) Contributions, beginning in the 2018 tax year, to
the Alabama State Veterans Cemetery at Spanish Fort
Foundation, Incorporated.
(23) Contributions, beginning in the 2024 tax year, to
the State Parks Division of the Department of Conservation and
Natural Resources shall be deposited with the State Treasurer
for distribution to the department.
(24) Contributions, beginning in the 2024 tax year, to
the Department of Mental Health shall be deposited with the
State Treasurer for distribution to the department.
(25) Contributions, beginning in the 2024 tax year, to
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the Alabama Medicaid Agency shall be deposited with the State
Treasurer for distribution to the agency.
(c) In the event that three years after adoption, a
check-off authorized under subsection (b) or subdivision (2)
of subsection (a) fails to achieve average annual gross
contributions of seven thousand five hundred dollars ($7,500)
for a subsequent three-year period, its name will be dropped
from the state income tax return forms for the succeeding tax
year and its original authorization shall be effectively
repealed."
Section 2. This act shall become effective on the
first day of the third month following its passage and
approval by the Governor, or its otherwise becoming law.
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