AL HB56

Amends Section 40-18-140 of the Alabama Code to add We Build The Wall, Incorporated as an authorized income tax refund check-off recipient beginning in the 2020 tax year.

Allows Alabama resident individual income taxpayers to designate a portion of their tax refund to contribute to We Build The Wall, Incorporated by checking an appropriate box on the state income tax return form.

Contributions to We Build The Wall, Incorporated shall be deposited with the State Treasurer, less administrative costs not to exceed five percent, consistent with other existing charitable check-off programs.

A check-off program will be removed from tax forms if it fails to achieve average annual gross contributions of $7,500 over a three-year period following its adoption.

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