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AL HB438
Bill
Status
2/12/2026
Primary Sponsor
David Faulkner
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AI Summary
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Reinstates the income tax refund check-off for Victims of Crime and Leniency, Inc. (VOCAL) beginning in the 2026 tax year, allowing taxpayers to donate portions of their refunds to support crime victims
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Removes 13 charitable organizations whose check-offs have been rescinded, including the Alabama Indian Children's Scholarship Fund, Penny Trust Fund, Neighbors Helping Neighbors Fund, Alabama 4-H Club Foundation, and USS Alabama Battleship Commission
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Consolidates all remaining income tax check-off programs into a single code section (40-18-140) and repeals Sections 40-18-154 through 40-18-157
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Retains the requirement that check-off programs must average at least $7,500 in annual contributions over a three-year period or be removed from tax forms
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Effective date: October 1, 2026
Legislative Description
Income tax; to reinstate the income tax refund check-off for Victims of Crime and Leniency, Incorporated (VOCAL), and to repeal entities whose check-offs have been rescinded
Taxation & Revenue
Last Action
Pending Senate Finance and Taxation Education
3/5/2026