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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-133

Repeal of Incentives

Official textalison.legislature.state.al.us

# (a)

The Rural Physician Tax Credit, Article 4A, commencing with Section 40-18-130, Chapter 18, of Title 40, is repealed effective December 31, 2028, unless extended by an act of the Legislature prior to that date for no more than five additional years.

# (b)

The repealing of the incentives in subsection (a) shall only affect the availability of the tax credits after December 31, 2028, and shall not cause a reduction or suspension of any credits awarded on or prior to December 31, 2028.

Last amended: Act 2023-546, §§3, 11.

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In this chapter (40 sections)
  1. 40-18-86 · Sale or Transfer of Real Property and Associated Tangible…
  2. 40-18-90 · Definitions
  3. 40-18-91 · Wager Proceeds; Withholding of State Income Tax
  4. 40-18-100 · Definitions
  5. 40-18-101 · Remedy Additional
  6. 40-18-102 · Collection of Debts by Setoff
  7. 40-18-103 · Procedure for Setoff and Notification of Taxpayer
  8. 40-18-104 · Hearing Procedure
  9. 40-18-105 · Finalization and Notice of Setoff
  10. 40-18-106 · Priority
  11. 40-18-107 · Commissioner May Provide Claimant Agency Information;…
  12. 40-18-108 · Effect of Setoff on Refund
  13. 40-18-109 · Issuance by State Treasurer of Separate Warrants
  14. 40-18-110 · Payment of Fee
  15. 40-18-111 · Income Tax Credit for Storm Shelter Construction
  16. 40-18-120 · Active Solar Energy Tax Credits
  17. 40-18-121 · Passive Solar Energy Tax Credits
  18. 40-18-130 · Legislative Intent
  19. 40-18-131 · Definitions
  20. 40-18-132 · Physicians Qualifying for Credit; Time Limit; Promulgation…
  21. 40-18-133 · Repeal of Incentives
  22. 40-18-135 · Definitions
  23. 40-18-136 · Credit to Employer
  24. 40-18-137 · Credit Limited to Income Tax Liability
  25. 40-18-138 · Rules Regarding Procedures for Approving Education Programs
  26. 40-18-139 · Reimbursement to Employer
  27. 40-18-140 · Contribution Designations
  28. 40-18-141 · Arts Development Fund - Established; Appropriation;…
  29. 40-18-142 · Alabama Nongame Wildlife Program - Legislative Declarations…
  30. 40-18-143 · Alabama Nongame Wildlife Program - Contribution Designation…
  31. 40-18-144 · Alabama Nongame Wildlife Program - Appropriation
  32. 40-18-145 · Alabama Nongame Wildlife Program - Implementation; No…
  33. 40-18-146 · Political Party Defined; Designated Contribution by…
  34. 40-18-147 · Alabama Aging Program
  35. 40-18-148 · Alabama Veterans’ Home Program; Legislative Intent;…
  36. 40-18-149 · Alabama Indian Affairs Commission - Contribution Designation
  37. 40-18-150 · Foster Care Trust Fund - Contribution Designation
  38. 40-18-151 · Alliance for the Mentally Ill of Alabama and Mental Health…
  39. 40-18-152 · Alabama Breast and Cervical Cancer Research - Program…
  40. 40-18-153 · Alabama 4-H Club Foundation, Incorporated
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