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Bill > HB438
AL HB438
AL HB438Income tax; to reinstate the income tax refund check-off for Victims of Crime and Leniency, Incorporated, and to repeal entities whose check-offs have been rescinded
summary
Introduced
02/12/2026
02/12/2026
In Committee
02/12/2026
02/12/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Income tax; to reinstate the income tax refund check-off for Victims of Crime and Leniency, Incorporated, and to repeal entities whose check-offs have been rescinded
AI Summary
This bill amends Alabama's income tax law to reinstate a "check-off" option on state income tax returns, allowing individuals to voluntarily donate a portion of their tax refund to specific charitable and non-political programs. Specifically, it re-establishes the check-off for Victims of Crime and Leniency, Inc. (VOCAL), a non-profit organization that assists victims of violence, and also removes other programs from the list of eligible check-offs if they have been previously rescinded. The bill clarifies that any new check-offs enacted by the Legislature will have a designated box on the tax form, subject to certain conditions, and it also repeals existing laws related to specific income tax check-off contribution designations. The changes are set to take effect on October 1, 2026.
Committee Categories
Budget and Finance
Sponsors (11)
David Faulkner (R)*,
Napoleon Bracy (D),
Brock Colvin (R),
Norman Crow (R),
Chris England (D),
Mark Gidley (R),
Laura Hall (D),
Mike Kirkland (R),
Bill Lamb (R),
Phillip Pettus (R),
Allen Treadaway (R),
Last Action
House Ways and Means Education Hearing (09:00:00 2/25/2026 Room 200) (on 02/25/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://alison.legislature.state.al.us/bill-search |
| BillText | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB438-int.pdf |
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