{"data":{"id":"us-al/ala.-code-40-18-78","jurisdiction":"us-al","citation":"Ala. Code § 40-18-78","heading":"Credit for Tax Withheld.","body":"The amount deducted and withheld as tax under Section 40-18-71 during any calendar year upon the wages of any individual shall be allowed as a credit to the recipient of the income against the tax imposed by Section 40-18-5 for taxable years beginning in such calendar year. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last taxable year so beginning.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.","Division 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-78","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"b2b5a09b29948aaba53a60287b6037d1726944e49ba40675034bc101c569bc93","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-77","next":"us-al/ala.-code-40-18-79"},"notice":"GroundRules: Original legal text. Not legal advice."}