SB177 Summary

• 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 exceed the $3 minimum at the taxpayer's discretion and are added to the ad valorem tax payment.

• Collecting authorities must remit all contributions to the association's executive director by the tenth day of the following month, less administrative costs not to exceed 3% of revenue produced.

• Annual ad valorem tax statement forms beginning with the October 1, 2015 tax year must include a designation box allowing taxpayers to contribute by marking an "X" on the payment form.

• The act becomes effective October 1, 2015, and authorizes the department commissioner to prescribe necessary forms and rules for implementation.