AL HB144

Amends Section 40-18-140 of the Alabama Code to add three new income tax refund check-off options for taxpayers beginning in the 2016 tax year: Alabama state parks, Department of Mental Health, and Alabama Medicaid Agency.

Allows Alabama resident individual income taxpayers to designate a portion of their refund (in whole dollar amounts) to contribute to any authorized charitable and nonpolitical programs listed on state income tax return forms.

Contributions to each new program are deposited with the State Treasurer and distributed to the respective entity, with the Department of Revenue retaining up to 5 percent for administration costs.

Check-off programs that fail to achieve average annual gross contributions of $7,500 over a three-year period will be dropped from tax return forms and repealed.

Becomes effective on the first day of the third month following passage and approval by the Governor.