Alabama Statutes

§ 40-18-2.1 — Income of Foreign Missionary Exempt

Alabama § 40-18-2.1
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 18Income Taxes
Art. 1General Provisions

This text of Alabama § 40-18-2.1 (Income of Foreign Missionary Exempt) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ala. Code § 40-18-2.1 (2026).

Text

All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries for a minimum of 24 months and is employed or appointed by a church or other like religious organization is hereby exempted from any state income taxation or like taxation by whatever name called.

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Legislative History

(Acts 1984, 1st Ex. Sess., No. 84-816, p. 249.)

Nearby Sections

15
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Bluebook (online)
Alabama § 40-18-2.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-2.1.