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Alabama · Through Act 2026-611

Ala. Code § 40-18-139: Reimbursement to Employer.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 4B Credits Against State Income Tax Liability.

No tax credit shall be granted pursuant to this article to any employer of an employee participating in a basic skills education program if the employer receives or requires reimbursement or any form of remuneration for any cost of the education.

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

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