{"data":{"id":"us-al/ala.-code-40-18-2.1","jurisdiction":"us-al","citation":"Ala. Code § 40-18-2.1","heading":"Income of Foreign Missionary Exempt.","body":"All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries for a minimum of 24 months and is employed or appointed by a church or other like religious organization is hereby exempted from any state income taxation or like taxation by whatever name called.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-2.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"84e96f7f0223fe57f7dd1400c73430f02b9c1c4f7a7441369f92bf5be28fd25e","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-2","next":"us-al/ala.-code-40-18-2.2"},"notice":"GroundRules: Original legal text. Not legal advice."}