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Alabama · Through Act 2026-611

Ala. Code § 40-18-562: Limitations on Tax Credits.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 18 Income Taxes.
  3. Article 29 Rural Hospital Investment Program.

(a) The tax credits provided by this article may be claimed beginning January 1, 2026, for the 2026 tax year.

(b) Except as provided in Section 40-18-557(b)(2), no tax credit may be claimed after tax year 2028.

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

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