{"data":{"id":"us-al/ala.-code-40-18-341","jurisdiction":"us-al","citation":"Ala. Code § 40-18-341","heading":"Expense of Qualified Irrigation Equipment.","body":"Notwithstanding any other provision of law to the contrary, for all tax years beginning after December 31, 2011, any agricultural trade or business may elect to expense qualified irrigation equipment under the provisions of 26 U.S.C. §179, as such section existed on January 1, 2011.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 14 Irrigation Equipment Tax Credit. [Repealed by Act 2023–546, § 8, Effective December 31, 2028, Unless Extended by Act of Legislature]"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-341","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-10-10T05:41:19Z","sha256":"6c82fc7dbec56f82199b860eae0e0bb688527ac5806b0d027d0779b497c334a6","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-340","next":"us-al/ala.-code-40-18-342"},"notice":"GroundRules: Original legal text. Not legal advice."}