Alabama Statutes
§ 40-18-136 — Credit to Employer
Alabama·Title 40 Revenue and Taxation·Ch. 18 Income Taxes·Art. 4B Credits Against State Income Tax Liability
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.
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Legislative History
(Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §2.)
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