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Alabama · Through Act 2026-611

Ala. Code § 40-18-535: Timing; Reporting Requirements; Rulemaking Authority.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 27 Alabama Workforce Housing Tax Credit Act.

(a) The tax credit created pursuant to this article may only be claimed with respect to taxable years beginning on or after January 1, 2025. The tax credit provided in this article shall be subject to the reporting requirements of Section 40-1-50.

(b) The department and the Alabama Department of Insurance may adopt rules for the administration of this article.

Collected 2026-09-03T14:01:54Z. Source file · JSON

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