Credit to Employer

Official textalison.legislature.state.al.us

Beginning with tax year 1993, a tax credit of 20 percent of the actual costs of education shall be provided to an employer who provides or sponsors an approved basic skills education program pursuant to this article.

Last amended: Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §2.

Source: view the official text

In this chapter (40 sections)

40-18-91 · Wager Proceeds; Withholding of State Income Tax
40-18-100 · Definitions
40-18-101 · Remedy Additional
40-18-102 · Collection of Debts by Setoff
40-18-103 · Procedure for Setoff and Notification of Taxpayer
40-18-104 · Hearing Procedure
40-18-105 · Finalization and Notice of Setoff
40-18-106 · Priority
40-18-107 · Commissioner May Provide Claimant Agency Information;…
40-18-108 · Effect of Setoff on Refund
40-18-109 · Issuance by State Treasurer of Separate Warrants
40-18-110 · Payment of Fee
40-18-111 · Income Tax Credit for Storm Shelter Construction
40-18-120 · Active Solar Energy Tax Credits
40-18-121 · Passive Solar Energy Tax Credits
40-18-130 · Legislative Intent
40-18-131 · Definitions
40-18-132 · Physicians Qualifying for Credit; Time Limit; Promulgation…
40-18-133 · Repeal of Incentives
40-18-135 · Definitions
40-18-136 · Credit to Employer
40-18-137 · Credit Limited to Income Tax Liability
40-18-138 · Rules Regarding Procedures for Approving Education Programs
40-18-139 · Reimbursement to Employer
40-18-140 · Contribution Designations
40-18-141 · Arts Development Fund - Established; Appropriation;…
40-18-142 · Alabama Nongame Wildlife Program - Legislative Declarations…
40-18-143 · Alabama Nongame Wildlife Program - Contribution Designation…
40-18-144 · Alabama Nongame Wildlife Program - Appropriation
40-18-145 · Alabama Nongame Wildlife Program - Implementation; No…
40-18-146 · Political Party Defined; Designated Contribution by…
40-18-147 · Alabama Aging Program
40-18-148 · Alabama Veterans’ Home Program; Legislative Intent;…
40-18-149 · Alabama Indian Affairs Commission - Contribution Designation
40-18-150 · Foster Care Trust Fund - Contribution Designation
40-18-151 · Alliance for the Mentally Ill of Alabama and Mental Health…
40-18-152 · Alabama Breast and Cervical Cancer Research - Program…
40-18-153 · Alabama 4-H Club Foundation, Incorporated
40-18-154 · Alabama Military Support Foundation, Inc. - Contribution…
40-18-155 · Alabama Firefighters Annuity and Benefit Fund

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