SB22 Summary

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

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

• Contributions are deposited with the State Treasurer, with up to 5 percent retained by the Department of Revenue for administration costs.

• Check-off authorization is automatically removed if the organization fails to achieve average annual gross contributions of $7,500 over a three-year period or ceases to exist.

• Effective on the first day of the third month following passage and approval by the Governor.