AL HB187

Allows taxpayers to voluntarily contribute a minimum of $2 to the Alabama Association of Rescue Squads through a check-off box on state income tax returns, with amounts deducted from income tax refunds.

Requires Alabama state individual income tax forms beginning with the 2012 tax year to include a designated check-off option for taxpayers and their spouses to contribute $2 or more to the association.

The Department of Revenue shall annually determine total designated contributions and deposit the amount to the fund, minus administrative costs not exceeding 3 percent of revenue produced.

Collected contributions must be remitted by the Department of Revenue to the executive director of the association on the tenth day of each month following the contribution payment.

The act becomes effective on the first day of the third month following passage and approval by the Governor.