Alabama 2023 Regular Session

Alabama Senate Bill SB207 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~SB207ENROLLED~~
	1	+	SB207INTRODUCED
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3		-	H9JO86-2
	3	+	H9JO86-1
4	4		By Senators Price, Gudger, Williams, Scofield, Livingston,
5	5		Givhan, Melson, Elliott, Allen, Jones, Orr, Hovey, Carnley,
6	6		Chambliss, Hatcher, Coleman-Madison, Kelley, Bell, Figures,
7	7		Stewart, Chesteen, Sessions, Weaver, Roberts, Singleton,
8	8		Waggoner
9	9		RFD: State Governmental Affairs
10	10		First Read: 12-Apr-23
11		-	2023 Regular Session
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20		-	9 ~~SB207 EnrolledSB207 Enrolled~~
	19	+	9 H9JO86-1 01/10/2023 JTM (F) JTM 2023-1406
21	20		Page 1
22		-	Enrolled, An Act,
	21	+	SYNOPSIS:
	22	+	Under existing law, various programs and
	23	+	organizations receive funds from income tax check-offs.
	24	+	This bill would provide an income tax refund
	25	+	check-off for a contribution to the State Parks
	26	+	Division of the Department of Conservation and Natural
	27	+	Resources, the Department of Mental Health, or the
	28	+	Alabama Medicaid Agency.
	29	+	A BILL
	30	+	TO BE ENTITLED
	31	+	AN ACT
23	32		Relating to taxation; to amend Section 40-18-140, Code
24	33		of Alabama 1975, to provide an income tax refund check-off for
25	34		a contribution to the State Parks Division of the Department
26	35		of Conservation and Natural Resources, the Department of
27	36		Mental Health, or the Alabama Medicaid Agency.
28	37		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
29	38		Section 1. Section 40-18-140, Code of Alabama 1975, is
30	39		amended to read as follows:
31	40		"§40-18-140
32	41		(a)(1) Each Alabama resident individual income taxpayer
33	42		desiring to contribute to any of the programs listed in
34		-	subsection (b) may designate an amount of his or her refund,
35		-	rounded off in whole dollars, in an appropriate box on the
36		-	state income tax return form, to be credited to the program.
37		-	(2) All future check-offs, duly enacted by the
38		-	Legislature subsequent to April 17, 2006, shall be accorded an
39		-	appropriate box on the state income tax return forms, subject
40		-	to the terms and conditions prescribed herein, without the
41		-	requirement that they be added by amendment to this section.
42		-	(b) Contributions received for the following authorized
43		-	charitable and nonpolitical income tax check-off recipients,
44		-	less costs of administration to the Department of Revenue not
45		-	to exceed five percent, shall be distributed and appropriated
46		-	as provided herein:
47		-	(1) Contributions to the Alabama Aging Program shall be
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75		-	28 SB207 ~~EnrolledSB207 Enrolled~~
	70	+	28 SB207 INTRODUCEDSB207 INTRODUCED
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	72	+	subsection (b) may designate an amount of his or her refund,
	73	+	rounded off in whole dollars, in an appropriate box on the
	74	+	state income tax return form, to be credited to the program.
	75	+	(2) All future check-offs, duly enacted by the
	76	+	Legislature subsequent to April 17, 2006, shall be accorded an
	77	+	appropriate box on the state income tax return forms, subject
	78	+	to the terms and conditions prescribed herein, without the
	79	+	requirement that they be added by amendment to this section.
	80	+	(b) Contributions received for the following authorized
	81	+	charitable and nonpolitical income tax check-off recipients,
	82	+	less costs of administration to the Department of Revenue not
	83	+	to exceed five percent, shall be distributed and appropriated
	84	+	as provided herein:
	85	+	(1) Contributions to the Alabama Aging Program shall be
77	86		deposited with the State Treasurer into the Alabama Senior
78	87		Services Trust Fund for preserving, protecting, perpetuating,
79	88		and enhancing the abilities of aging citizens to remain
80	89		independent, under the auspices of the Department of Senior
81	90		Services.
82	91		(2) Contributions to the Arts Development Fund shall be
83	92		deposited into the General Fund of the State Treasury, to be
84	93		appropriated to the Council on the Arts and Humanities to fund
85	94		grants to tax exempt organizations or associations to
86	95		encourage development of high quality and artistically
87	96		significant arts activities or cultural facilities in local
88	97		areas and shall be distributed in accordance with Article 3,
89	98		commencing with Section 41-9-40, Chapter 9, Title 41.
90	99		(3) Contributions to Alabama Nongame Wildlife Program
91		-	shall be deposited in the Alabama Nongame Wildlife Fund in the
92		-	State Treasury to the credit of the Game and Fish Fund to be
93		-	used exclusively for purposes of preserving, protecting,
94		-	perpetuating, and enhancing nongame wildlife in this state.
95		-	Nothing contained herein shall be construed to give any rights
96		-	of condemnation to the Department of Conservation and Natural
97		-	Resources.
98		-	(4) Contributions to the Children's Trust Fund shall be
99		-	deposited with the State Treasurer into the State Child Abuse
100		-	and Neglect Prevention Board Operations Fund, as provided for
101		-	under Section 26-16-30.
102		-	(5) Contributions to the Alabama Veterans' Program
103		-	shall be deposited in the State Treasury to the credit of the
104		-	Department of Veterans' Affairs to be used exclusively for
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132		-	56 SB207 ~~EnrolledSB207 Enrolled~~
	127	+	56 SB207 INTRODUCEDSB207 INTRODUCED
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	129	+	shall be deposited in the Alabama Nongame Wildlife Fund in the
	130	+	State Treasury to the credit of the Game and Fish Fund to be
	131	+	used exclusively for purposes of preserving, protecting,
	132	+	perpetuating, and enhancing nongame wildlife in this state.
	133	+	Nothing contained herein shall be construed to give any rights
	134	+	of condemnation to the Department of Conservation and Natural
	135	+	Resources.
	136	+	(4) Contributions to the Children's Trust Fund shall be
	137	+	deposited with the State Treasurer into the State Child Abuse
	138	+	and Neglect Prevention Board Operations Fund, as provided for
	139	+	under Section 26-16-30.
	140	+	(5) Contributions to the Alabama Veterans' Program
	141	+	shall be deposited in the State Treasury to the credit of the
	142	+	Department of Veterans' Affairs to be used exclusively for
134	143		purposes of providing nursing home and health care for aged
135	144		and disabled veterans in this state.
136	145		(6) Contributions to the Alabama Indian Children's
137	146		Scholarship Fund shall be deposited with the State Treasurer
138	147		for distribution to the Alabama Indian Affairs Commission for
139	148		educational scholarships.
140	149		(7) Contributions to the Penny Trust Fund shall be
141	150		deposited with the State Treasurer for distribution according
142	151		to Section 41-15A-2.
143	152		(8) Contributions to the Foster Care Trust Fund,
144	153		established under Sections 38-10-50 and 38-10-51, shall be
145	154		deposited with the State Treasurer to be continuously
146	155		appropriated to the Department of Human Resources to assist
147	156		all children in temporary or permanent custody in foster care.
148		-	(9) Contributions designated for mental health on the
149		-	Alabama state resident individual income tax return shall be
150		-	deposited with the State Treasurer and shall be distributed
151		-	equally to the Alliance for the Mentally Ill of Alabama and to
152		-	the Mental Health Consumers of Alabama.
153		-	(10) Contributions to the Alabama Breast and Cervical
154		-	Cancer Research Program shall be deposited with the State
155		-	Treasurer and distributed to the University of Alabama at
156		-	Birmingham, which shall implement and administer the program.
157		-	(11) Contributions to the Neighbors Helping Neighbors
158		-	Fund shall be deposited with the State Treasurer for
159		-	distribution by the Department of Economic and Community
160		-	Affairs for weatherization assistance as provided for under
161		-	Article 6, commencing with Section 41-23-100, Chapter 23,
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189		-	84 SB207 ~~EnrolledSB207 Enrolled~~
	184	+	84 SB207 INTRODUCEDSB207 INTRODUCED
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	186	+	(9) Contributions designated for mental health on the
	187	+	Alabama state resident individual income tax return shall be
	188	+	deposited with the State Treasurer and shall be distributed
	189	+	equally to the Alliance for the Mentally Ill of Alabama and to
	190	+	the Mental Health Consumers of Alabama.
	191	+	(10) Contributions to the Alabama Breast and Cervical
	192	+	Cancer Research Program shall be deposited with the State
	193	+	Treasurer and distributed to the University of Alabama at
	194	+	Birmingham, which shall implement and administer the program.
	195	+	(11) Contributions to the Neighbors Helping Neighbors
	196	+	Fund shall be deposited with the State Treasurer for
	197	+	distribution by the Department of Economic and Community
	198	+	Affairs for weatherization assistance as provided for under
	199	+	Article 6, commencing with Section 41-23-100, Chapter 23,
191	200		Title 41.
192	201		(12) Contributions to the Alabama 4-H Club Foundation,
193	202		Incorporated, shall be deposited with the State Treasurer and
194	203		distributed to the Alabama 4-H Club Foundation, Incorporated.
195	204		(13) Contributions to the Alabama Organ Center Donor
196	205		Awareness Fund shall be deposited with the State Treasurer for
197	206		distribution to the fund.
198	207		(14) Contributions to the Alabama National Guard
199	208		Foundation, Incorporated, shall be deposited with the State
200	209		Treasurer for distribution to the fund.
201	210		(15) Contributions to the Cancer Research Institute
202	211		shall be deposited with the State Treasurer for distribution
203	212		to the institute.
204	213		(16) Contributions to the Alabama State Historic
205		-	Preservation Fund shall be deposited with the State Treasurer
206		-	for distribution to the fund, as provided for in Section
207		-	41-9-255.
208		-	(17) Contributions to the Archives Services Fund shall
209		-	be deposited with the State Treasurer for distribution to the
210		-	fund as provided for in Section 41-6-76.
211		-	(18) Contributions to the Alabama Firefighters Annuity
212		-	and Benefit Fund shall be deposited with the State Treasurer
213		-	for distribution to the fund.
214		-	(19) Contributions to VOCAL's Victims of Violence
215		-	Assistance shall be deposited with the State Treasurer for
216		-	distribution to Victims of Crime and Leniency, Inc. (VOCAL).
217		-	(20) Contributions, beginning in the 2015 tax year, to
218		-	the Children First Trust Fund shall be deposited with the
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246		-	112 SB207 ~~EnrolledSB207 Enrolled~~
	241	+	112 SB207 INTRODUCEDSB207 INTRODUCED
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	243	+	Preservation Fund shall be deposited with the State Treasurer
	244	+	for distribution to the fund, as provided for in Section
	245	+	41-9-255.
	246	+	(17) Contributions to the Archives Services Fund shall
	247	+	be deposited with the State Treasurer for distribution to the
	248	+	fund as provided for in Section 41-6-76.
	249	+	(18) Contributions to the Alabama Firefighters Annuity
	250	+	and Benefit Fund shall be deposited with the State Treasurer
	251	+	for distribution to the fund.
	252	+	(19) Contributions to VOCAL's Victims of Violence
	253	+	Assistance shall be deposited with the State Treasurer for
	254	+	distribution to Victims of Crime and Leniency, Inc. (VOCAL).
	255	+	(20) Contributions, beginning in the 2015 tax year, to
	256	+	the Children First Trust Fund shall be deposited with the
248	257		State Treasurer for distribution to the trust fund.
249	258		(21) Contributions, beginning in the 2015 tax year, to
250	259		the USS Alabama Battleship Commission.
251	260		(22) Contributions, beginning in the 2018 tax year, to
252	261		the Alabama State Veterans Cemetery at Spanish Fort
253	262		Foundation, Incorporated.
254	263		(23) Contributions, beginning in the 2024 tax year, to
255	264		the State Parks Division of the Department of Conservation and
256	265		Natural Resources shall be deposited with the State Treasurer
257	266		for distribution to the department.
258	267		(24) Contributions, beginning in the 2024 tax year, to
259	268		the Department of Mental Health shall be deposited with the
260	269		State Treasurer for distribution to the department.
261	270		(25) Contributions, beginning in the 2024 tax year, to
262		-	the Alabama Medicaid Agency shall be deposited with the State
263		-	Treasurer for distribution to the agency.
264		-	(c) In the event that three years after adoption, a
265		-	check-off authorized under subsection (b) or subdivision (2)
266		-	of subsection (a) fails to achieve average annual gross
267		-	contributions of seven thousand five hundred dollars ($7,500)
268		-	for a subsequent three-year period, its name will be dropped
269		-	from the state income tax return forms for the succeeding tax
270		-	year and its original authorization shall be effectively
271		-	repealed."
272		-	Section 2. This act shall become effective on the
273		-	first day of the third month following its passage and
274		-	approval by the Governor, or its otherwise becoming law.
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	297	+	139
	298	+	140 SB207 INTRODUCEDSB207 INTRODUCED
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303		-	________________________________________________
304		-	President and Presiding Officer of the Senate
305		-	________________________________________________
306		-	Speaker of the House of Representatives
307		-	SB207
308		-	Senate 25-Apr-23
309		-	I hereby certify that the within Act originated in and passed
310		-	the Senate.
311		-	Patrick Harris,
312		-	Secretary.
313		-	House of Representatives
314		-	Passed: 25-May-23
315		-	By: Senator Price
316		-	140
	300	+	the Alabama Medicaid Agency shall be deposited with the State
	301	+	Treasurer for distribution to the agency.
	302	+	(c) In the event that three years after adoption, a
	303	+	check-off authorized under subsection (b) or subdivision (2)
	304	+	of subsection (a) fails to achieve average annual gross
	305	+	contributions of seven thousand five hundred dollars ($7,500)
	306	+	for a subsequent three-year period, its name will be dropped
	307	+	from the state income tax return forms for the succeeding tax
	308	+	year and its original authorization shall be effectively
	309	+	repealed."
	310	+	Section 2. This act shall become effective on the
	311	+	first day of the third month following its passage and
	312	+	approval by the Governor, or its otherwise becoming law.
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