Alabama · Through Act 2026-611

Ala. Code § 40-18-137: Credit Limited to Income Tax Liability.

Where this section sits in the code

Title 40 Revenue and Taxation.
Chapter 18 Income Taxes.
Article 4B Credits Against State Income Tax Liability.

The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer’s income tax liability for the taxable year as computed without regard to this article.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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