Alabama § 40-18-320.1 Definitions

Alabama Statutes

§ 40-18-320.1 — Definitions

Alabama § 40-18-320.1

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 13“Heroes for Hire” Tax Credit Act of 2012

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Bluebook

Ala. Code § 40-18-320.1 (2026).

Text

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE. As used in this article, the following terms have the following meanings:

(1)COMBAT VETERAN. A member of the Armed Forces of the United States who served in a United States Department of Defense designated combat zone and was a resident of the State of Alabama at the time of his or her service.

(2)RECENTLY DEPLOYED UNEMPLOYED VETERAN. An individual who meets the criteria for an unemployed veteran except that he or she must have received an honorable or general discharge from active, federal military service within the two-year period preceding the date of hire.

(3)UNEMPLOYED VETERAN. An individual who is all of the following: a. Was a resident of Alabama at the time of entry into military

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REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
As used in this article, the following terms have the following meanings:
(1) COMBAT VETERAN. A member of the Armed Forces of the United States who served in a United States Department of Defense designated combat zone and was a resident of the State of Alabama at the time of his or her service.
(2) RECENTLY DEPLOYED UNEMPLOYED VETERAN. An individual who meets the criteria for an unemployed veteran except that he or she must have received an honorable or general discharge from active, federal military service within the two-year period preceding the date of hire.
(3) UNEMPLOYED VETERAN. An individual who is all of the following:
a. Was a resident of Alabama at the time of entry into military service or was mobilized to active, federal military service while a member of the Alabama National Guard or other reserve unit located in Alabama, regardless of the resident’s home of record.
b. Received an honorable or general discharge from active, federal military service preceding the date of hire.
c. Has certification by the Department of Labor at the time of hire of either of the following:
1. Collecting or eligible to collect unemployment benefits.
2. Having exhausted his or her unemployment benefits.