{"data":{"id":"us-al/ala.-code-40-18-35.3","jurisdiction":"us-al","citation":"Ala. Code § 40-18-35.3","heading":"Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 118(B)(2).","body":"The amount of any contribution by the State of Alabama or any political subdivision thereof computed in accordance with 26 U.S.C. § 118(b)(2), to the extent that the amount is included in the corporation’s federal taxable income pursuant to 26 U.S.C. § 118(b)(2) shall be deducted from federal taxable income for purposes of computing taxable income under this chapter.","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=40-18-35.3","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"77efbcc1b91ed4b9f19b5e26a5a20ce03bcece403311c126d967c2ea354576b5","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-35.2","next":"us-al/ala.-code-40-18-36"},"notice":"GroundRules: Original legal text. Not legal advice."}