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check-off for Victims of Crime and Leniency, Incorporated (VOCAL), and to repeal entities whose check-offs have been rescinded

HB 438 reinstates a check-off option on Alabama income tax returns for donations to Victims of Crime and Leniency, Inc. (VOCAL), which provides support to crime victims. It also removes check-off options for organizations whose contributions were previously rescinded and consolidates all remaining tax check-off provisions into a single section of law. Alabama residents who file state income tax returns can select this check-off to direct a portion of their refund to VOCAL or other designated programs. The bill updates the tax code to reflect current check-off recipients and removes outdated provisions.