HB73 Summary

• Amends Section 40-18-140 of the Code of Alabama 1975 to add a new income tax refund check-off option for contributions to Victims of Crime and Leniency, Inc. (VOCAL).

• Allows Alabama resident individual income taxpayers to designate a portion of their tax refund (rounded to whole dollars) for VOCAL's Victims of Violence Assistance program by checking an appropriate box on state income tax return forms.

• Contributions are deposited with the State Treasurer and distributed to VOCAL, with administration costs not to exceed 5 percent of contributions.

• Check-offs that fail to achieve average annual gross contributions of $7,500 over a three-year period after adoption will be removed from tax return forms and authorization repealed.

• Effective for tax years beginning after December 31, 2012.