§ 40-18-137 — Credit Limited to Income Tax Liability

Alabama § 40-18-137

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 18: Income Taxes
• Art. 4B: Credits Against State Income Tax Liability

Text

The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer’s income tax liability for the taxable year as computed without regard to this article.

Legislative History

(Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §3.)