AL HB85

Amends Alabama Code Section 40-18-140 to add three new income tax refund check-off options beginning in the 2024 tax year: State Parks Division of the Department of Conservation and Natural Resources, Department of Mental Health, and Alabama Medicaid Agency.

Allows Alabama resident individual income taxpayers to designate a portion of their tax refund (rounded to whole dollars) to contribute to any authorized check-off program by marking an appropriate box on the state income tax return form.

Contributions are deposited with the State Treasurer and distributed to the respective agencies, with administrative costs to the Department of Revenue not to exceed 5 percent.

Check-offs that fail to achieve average annual gross contributions of $7,500 over a three-year period will be dropped from tax return forms in the succeeding tax year and their authorization repealed.

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