AL SB207

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 refund amounts (in whole dollar increments) to any authorized charitable and nonpolitical programs listed on state income tax return forms.

Requires the Department of Revenue to deduct no more than 5 percent in administrative costs before distributing contributions to the designated recipients.

Automatically removes any check-off option from future tax forms if it fails to achieve average annual gross contributions of $7,500 over a three-year period, with its authorization repealed.

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