Income Taxes.
Ala. Code tit. 40, ch. 18
in effectContents
article1. General Provisions.article2. Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.article3. Setoff Debt Collection.article3A. Storm Shelter Construction.article4. Solar Energy Tax Credits. [Repealed]article4A. Rural Physician Tax Credit. [Repealed by Act 2023–546, § 3, Effective December 31, 2028, Unless Extended by Act of Legislature]article4B. Credits Against State Income Tax Liability.article5. Voluntary Check-Off Designations on State Income Tax Returns.article6. Alabama S Corporations.article7. Tax Credits for Projects of New Businesses and Business Expansions. [Repealed]article7A. Tariff Credit Act of 2011. [Repealed]article8. Coal Production Tax Credit. [Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature]article9. Capital Credits for Qualified Products. [Repealed]article10. Reemployment Act of 2010. [Repealed by Act 2023–546, § 5, Effective December 31, 2028, Unless Extended by Act of Legislature]article11. Full Employment Act of 2011. [Repealed by Act 2023–546, § 6, Effective December 31, 2028 Unless Extended by Act of Legislature]article12. Catastrophe Savings Accout.article13. “Heroes for Hire” Tax Credit Act of 2012. [Repealed by Act 2023–546, § 7, Effective December 31, 2028, Unless Extended by Act of Legislature]article14. Irrigation Equipment Tax Credit. [Repealed by Act 2023–546, § 8, Effective December 31, 2028, Unless Extended by Act of Legislature]article15. Private Intrastate Adoption or Adoption of a Qualified Foster Child.article16. Alabama Jobs Act.article17. Alabama Small Business and Agribusiness Jobs Act.article18. Tax Credit for Use of Port Facilities.article19. Growing Alabama Credits. [Repealed]article19A. Growing Alabama Actarticle20. Apprenticeship Tax Credit Act of 2016.article21. Alabama Taxpayer Protection and Assistance Act.article22. Alabama Taxpayer Stimulus Freedom Acts of 2021article22A. Sweet Home Alabama Tourism Investment Act.article23. Tax Credits for Volunteer Firefighters or Rescue Squad Members.article24. Small Business Relief and Revitalization Act of 2022.article25. Refundable Tax Credit Fund.article26. Preceptor Tax Incentive Program Act.article27. Alabama Workforce Housing Tax Credit Act.article28. Child Care and Workforce Development.article29. Rural Hospital Investment Program.
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026