{"data":{"id":"us-al/ala.-code-40-18-291","jurisdiction":"us-al","citation":"Ala. Code § 40-18-291","heading":"Definitions.","body":"For purposes of this article, a small business is defined as a business that employs 50 or fewer employees on the effective date of this act.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 11 Full Employment Act of 2011. [Repealed by Act 2023–546, § 6, Effective December 31, 2028 Unless Extended by Act of Legislature]"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-291","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:41:14Z","sha256":"3dbb2c52ad6efa1985cbebad128c7864ae7ef1449c544c0ca2660a27ba038929","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-290","next":"us-al/ala.-code-40-18-292"},"notice":"GroundRules: Original legal text. Not legal advice."}