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HB438 INTRODUCED
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HB438
HG5P536-1
By Representatives , Colvin, Treadaway, Pettus, Kirkland,
Crow, Hall, Bracy, England, Gidley, Lamb
RFD: Ways and Means Education
First Read: 12-Feb-26
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HG5P536-1 02/10/2026 RA ()RA 2026-714
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First Read: 12-Feb-26
SYNOPSIS:
Under existing law, various programs and
organizations receive funds from income tax check-offs.
This bill would reinstate the income tax refund
check-off for Victims of Crime and Leniency, Inc.,
(VOCAL).
This bill would also repeal entities whose
check-offs have been rescinded and consolidate existing
check-offs into a single code section.
A BILL
TO BE ENTITLED
AN ACT
Relating to taxation; to amend Section 40-18-140, Code
of Alabama 1975, to reinstate the income tax refund check-off
for a contribution to Victims of Crime and Leniency, Inc.,
(VOCAL); to remove entities whose check-offs have been
rescinded; to consolidate check-offs into this section; to
repeal Sections 40-18-154, 40-18-155, 40-18-156, and
40-18-157, Code of Alabama 1975, regarding check-offs for
other entities; and to make nonsubstantive, technical
revisions to update the existing code language to current
style.
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style.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-18-140, Code of Alabama 1975, is
amended to read as follows:
"§40-18-140
(a)(1) Each Alabama resident individual income taxpayer
desiring to may contribute to any of the programs listed in
subsection (b) may designate by designating an amount of his or
her refund, rounded off in whole dollars, in an appropriate
box on the state income tax return form, to be credited to the
program.
(2) All future Any check-offs , duly enacted by the
Legislature subsequent to April 17, 2006, shall be
accorded have an appropriate box on the state income tax return
forms, subject to the terms and conditions prescribed
herein subsection (c) , without the requirement that they be
added by amendment to this section .
(b) Contributions received for the following authorized
charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not
to exceed five percent, shall be distributed and appropriated
as provided herein by this section :
(1) Contributions to the Alabama Aging Program shall be
deposited with the State Treasurer into the Alabama Senior
Services Trust Fund for preserving, protecting, perpetuating,
and enhancing the abilities of aging citizens to remain
independent, under the auspices of the Department of Senior
Services.
(2) Contributions to the Arts Development Fund shall be
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(2) Contributions to the Arts Development Fund shall be
deposited into the State General Fund of the State Treasury,
to be appropriated to the Council on the Arts and Humanities
to fund grants to tax exempt organizations or associations to
encourage development of high quality and artistically
significant arts activities or cultural facilities in local
areas and shall be distributed in accordance with Article 3,
commencing with Section 41-9-40, Chapter 9, Title 41.
(3) Contributions to Alabama Nongame Wildlife Program
shall be deposited in the Alabama Nongame Wildlife Fund in the
State Treasury to the credit of the Game and Fish Fund to be
used exclusively for purposes of preserving, protecting,
perpetuating, and enhancing nongame wildlife in this state.
Nothing contained herein shall be construed to give any rights
of condemnation to the Department of Conservation and Natural
Resources.
(4) Contributions to the Children's Trust Fund shall be
deposited with the State Treasurer into the State Child Abuse
and Neglect Prevention Board Operations Fund, as provided for
under Section 26-16-30.
(5) Contributions to the Alabama Veterans' Program
shall be deposited in the State Treasury to the credit of the
Department of Veterans' Veterans Affairs to be used exclusively
for purposes of providing nursing home and health care for
aged and disabled veterans in this state.
(6) Contributions to the Alabama Indian Children's
Scholarship Fund shall be deposited with the State Treasurer
for distribution to the Alabama Indian Affairs Commission for
educational scholarships.
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educational scholarships.
(7) Contributions to the Penny Trust Fund shall be
deposited with the State Treasurer for distribution according
to Section 41-15A-2.
(8)(6) Contributions to the Foster Care Trust Fund,
established under Sections 38-10-50 and 38-10-51, shall be
deposited with the into the State Treasurer Treasury to be
continuously appropriated to the Department of Human Resources
to assist all children in temporary or permanent custody in
foster care.
(9)(7) Contributions designated for mental health on
the Alabama state resident individual income tax return shall
be deposited with into the State Treasurer Treasury and shall
be distributed equally to the Alliance for the Mentally Ill of
Alabama and to the Mental Health Consumers of Alabama.
(10)(8) Contributions to the Alabama Breast and
Cervical Cancer Research Program shall be deposited with the
State Treasurer and distributed to theThe University of
Alabama at Birmingham, which shall implement and administer
the program.
(11) Contributions to the Neighbors Helping Neighbors
Fund shall be deposited with the State Treasurer for
distribution by the Department of Economic and Community
Affairs for weatherization assistance as provided for under
Article 6, commencing with Section 41-23-100, Chapter 23,
Title 41.
(12) Contributions to the Alabama 4-H Club Foundation,
Incorporated, shall be deposited with the State Treasurer and
distributed to the Alabama 4-H Club Foundation, Incorporated.
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distributed to the Alabama 4-H Club Foundation, Incorporated.
(13) Contributions to the Alabama Organ Center Donor
Awareness Fund shall be deposited with the State Treasurer for
distribution to the fund.
(14) Contributions to the Alabama National Guard
Foundation, Incorporated, shall be deposited with the State
Treasurer for distribution to the fund.
(15)(9) Contributions to the Cancer Research Institute
shall be deposited with the State Treasurer into the State
Treasury for distribution to the institute.
(16) Contributions to the Alabama State Historic
Preservation Fund shall be deposited with the State Treasurer
for distribution to the fund, as provided for in Section
41-9-255.
(17) Contributions to the Archives Services Fund shall
be deposited with the State Treasurer for distribution to the
fund as provided for in Section 41-6-76.
(18) Contributions to the Alabama Firefighters Annuity
and Benefit Fund shall be deposited with the State Treasurer
for distribution to the fund.
(19) Contributions to VOCAL's Victims of Violence
Assistance shall be deposited with the State Treasurer for
distribution to Victims of Crime and Leniency, Inc. (VOCAL).
(10) Contributions to the Alabama Military Support
Foundation, Incorporated, shall be deposited into the State
Treasury for distribution to the Alabama Military Support
Foundation, Incorporated.
(11) Contributions to the Alabama Veterinary Medical
Foundation for the Spay-Neuter Program, shall be deposited
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Foundation for the Spay-Neuter Program, shall be deposited
into the State Treasury for distribution to the Alabama
Veterinary Medical Foundation.
(20)(13) Contributions , beginning in the 2015 tax year,
to the Children First Trust Fund shall be deposited with into
the State Treasurer Treasury for distribution to the trust
fund.
(21) Contributions, beginning in the 2015 tax year, to
the USS Alabama Battleship Commission.
(22) Contributions, beginning in the 2018 tax year, to
the Alabama State Veterans Cemetery at Spanish Fort
Foundation, Incorporated.
(23)(13) Contributions, beginning in the 2024 tax year,
to the State Parks Division of the Department of Conservation
and Natural Resources shall be deposited with into the State
Treasurer Treasury for distribution to the department.
(24)(14) Contributions, beginning in the 2024 tax year,
to the Department of Mental Health shall be deposited with
into the State Treasurer Treasury for distribution to the
department.
(25)(15) Contributions, beginning in the 2024 tax year,
to the Alabama Medicaid Agency shall be deposited with into
the State Treasurer Treasury for distribution to the agency.
(16) Contributions, beginning in the 2026 tax year, to
the VOCAL's Victims of Violence Assistance Fund shall be
deposited into the State Treasury for distribution to Victims
of Crime and Leniency, Incorporated, (VOCAL).
(c) In the event that If three years after adoption, a
check-off authorized under subsection (b) or subdivision
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check-off authorized under subsection (b) or subdivision
(a)(2) of subsection (a) fails to achieve average annual gross
contributions of seven thousand five hundred dollars ($7,500)
for a subsequent three-year period, its name will be
dropped the Commissioner of Revenue shall remove that program
from the state income tax return forms for the succeeding tax
year and its original authorization shall be effectively
repealed."
Section 2. Sections 40-18-154, 40-18-155, 40-18-156,
and 40-18-157, Code of Alabama 1975, relating to certain
income tax check-off contribution designations are hereby
repealed.
Section 3. This act shall become effective on October
1, 2026.
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