AL HB167

Allow ad valorem taxpayers to voluntarily contribute a minimum of $3 to the Alabama Association of Rescue Squads, Inc. by checking a box on their annual tax statements.

Contributions may be added to ad valorem tax payments starting with the 2014 tax year and each year thereafter.

Collectors must remit all contributions to the association's executive director by the 10th day of the month following collection.

Department of Revenue shall deposit total designated contributions less administrative costs (not exceeding 3% of revenue) to the association's fund.

Act becomes effective October 1, 2014, following passage and gubernatorial approval.