{"data":{"id":"us-al/ala.-code-40-18-139","jurisdiction":"us-al","citation":"Ala. Code § 40-18-139","heading":"Reimbursement to Employer.","body":"No tax credit shall be granted pursuant to this article to any employer of an employee participating in a basic skills education program if the employer receives or requires reimbursement or any form of remuneration for any cost of the education.","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=40-18-139","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"bd7f3b3d15de244447e4aa2859a1617ef3f45e0a589ba58dd3c26a5e259123f3","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-138","next":"us-al/ala.-code-40-18-140"},"notice":"GroundRules: Original legal text. Not legal advice."}