{"data":{"id":"us-al/ala.-code-40-18-561","jurisdiction":"us-al","citation":"Ala. Code § 40-18-561","heading":"Qualification for Federal Income Tax Credit or Deduction.","body":"The tax credits created by this article may also qualify for federal income tax credits or deductions, but it is not intended for any qualified donation under this article to automatically qualify for any federal income tax credit or deduction.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 29 Rural Hospital Investment Program."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-561","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"ccb25994798117a132c19ba4d89a07da232f86af7f4d3ad988cc7752a7749b51","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-560","next":"us-al/ala.-code-40-18-562"},"notice":"GroundRules: Original legal text. Not legal advice."}