Ala. Code § 40-18-535 — Timing; Reporting Requirements; Rulemaking Authority

(a) The tax credit created pursuant to this article may only be claimed with respect to taxable years beginning on or after January 1, 2025. The tax credit provided in this article shall be subject to the reporting requirements of Section 40-1-50.
(b) The department and the Alabama Department of Insurance may adopt rules for the administration of this article.