Ala. Code § 40-18-35.3: Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 118(B)(2).

The amount of any contribution by the State of Alabama or any political subdivision thereof computed in accordance with 26 U.S.C. § 118(b)(2), to the extent that the amount is included in the corporation’s federal taxable income pursuant to 26 U.S.C. § 118(b)(2) shall be deducted from federal taxable income for purposes of computing taxable income under this chapter.