The bill amends Section 40-18-140 of the Code of Alabama 1975 to introduce new income tax refund check-off options for Alabama residents. Taxpayers will now be able to designate contributions from their tax refunds to three new programs starting in the 2024 tax year: the State Parks Division of the Department of Conservation and Natural Resources, the Department of Mental Health, and the Alabama Medicaid Agency. The contributions will be deposited with the State Treasurer for distribution to the respective departments.

Additionally, the bill maintains existing provisions for other charitable and nonpolitical income tax check-off recipients while establishing a threshold for continued participation. If a check-off fails to achieve average annual gross contributions of $7,500 over a three-year period, it will be removed from the state income tax return forms. This amendment aims to enhance funding for state programs while streamlining the process for taxpayers to support various initiatives through their tax returns.

Statutes affected:
Introduced: 40-18-140, 40-18-140
Enrolled: 40-18-140, 40-18-140