{"data":{"id":"us-al/ala.-code-40-18-562","jurisdiction":"us-al","citation":"Ala. Code § 40-18-562","heading":"Limitations on Tax Credits.","body":"(a) The tax credits provided by this article may be claimed beginning January 1, 2026, for the 2026 tax year.\n(b) Except as provided in Section 40-18-557(b)(2), no tax credit may be claimed after tax year 2028.","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=40-18-562","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"20e77c587315e0a71a44ce410079571b55ee77efcf9ee38a9dae50579be5f873","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-561","next":"us-al/ala.-code-40-19-1"},"notice":"GroundRules: Original legal text. Not legal advice."}