{"data":{"id":"us-al/ala.-code-40-18-136","jurisdiction":"us-al","citation":"Ala. Code § 40-18-136","heading":"Credit to Employer.","body":"Beginning with tax year 1993, a tax credit of 20 percent of the actual costs of education shall be provided to an employer who provides or sponsors an approved basic skills education program pursuant to this article.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 4B Credits Against State Income Tax Liability."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-136","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"c0997655404d302a3afecfb737c1f03f822739218e0684b7373b349d866e1618","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-135","next":"us-al/ala.-code-40-18-137"},"notice":"GroundRules: Original legal text. Not legal advice."}