{"data":{"id":"us-al/ala.-code-9-8a-14","jurisdiction":"us-al","citation":"Ala. Code § 9-8A-14","heading":"Exemption of Cost-Share Grants from Taxation.","body":"The gross income for Alabama income tax purposes of an eligible person receiving a cost-share grant from the commission pursuant to this chapter shall not include the amount of such cost-share grant. The commission shall take such steps as may be necessary to qualify the cost-share grant program provided herein with the United States Secretary of the Treasury and the United States Secretary of Agriculture as a program qualifying under Section 126(a)(10) of the Internal Revenue Code of 1954, as amended.","path":["Title 9 Conservation and Natural Resources.","Chapter 8A Cost-Share Grants for Soil and Water Conservation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=9-8A-14","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"149cb47f4c22e5136bd87f6b5074d33129f882b7b5d6421b50ac687cbba1930a","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-9-8a-13","next":"us-al/ala.-code-9-8a-15"},"notice":"GroundRules: Original legal text. Not legal advice."}