{"data":{"id":"us-al/ala.-code-40-18-137","jurisdiction":"us-al","citation":"Ala. Code § 40-18-137","heading":"Credit Limited to Income Tax Liability.","body":"The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer’s income tax liability for the taxable year as computed without regard 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=40-18-137","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"f3fefdfdc19e345e72d2e248f6813c77dd4d54afb65d09a80fd5b10977e9e5f3","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-136","next":"us-al/ala.-code-40-18-138"},"notice":"GroundRules: Original legal text. Not legal advice."}