Alabama § 40-18-391 Definitions

Alabama Statutes

§ 40-18-391 — Definitions

Alabama § 40-18-391

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 17Alabama Small Business and Agribusiness Jobs Act

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Bluebook

Ala. Code § 40-18-391 (2026).

Text

For the purpose of this article, the following words and phrases shall have the following meanings:

(1)ALABAMA SMALL BUSINESS EMPLOYER. A business organization duly formed, organized, or qualified to do business in the state, with its headquarters or principal place of business in the state, and having 75 or fewer employees during the tax year in which the tax credit is claimed pursuant to this article, other than new employees for which a credit is allowed by this article.

(2)DEPARTMENT. The Alabama Department of Revenue.

(3)NET EMPLOYEE GROWTH. An Alabama small business employer’s net increase in the total number of full-time employees residing in Alabama based on the following: a. The total number of full-time Alabama employees on the last date of each tax year in which the employer

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For the purpose of this article, the following words and phrases shall have the following meanings:
(1) ALABAMA SMALL BUSINESS EMPLOYER. A business organization duly formed, organized, or qualified to do business in the state, with its headquarters or principal place of business in the state, and having 75 or fewer employees during the tax year in which the tax credit is claimed pursuant to this article, other than new employees for which a credit is allowed by this article.
(2) DEPARTMENT. The Alabama Department of Revenue.
(3) NET EMPLOYEE GROWTH. An Alabama small business employer’s net increase in the total number of full-time employees residing in Alabama based on the following:
a. The total number of full-time Alabama employees on the last date of each tax year in which the employer is claiming a credit pursuant to this article; minus,
b. The total number of full-time Alabama employees on July 24, 2016.
(4) QUALIFIED NEW EMPLOYEE. A new employee of an Alabama small business employer that, for a qualifying time period of 12 consecutive months, satisfies all of the following criteria:
a. Was employed on a full-time basis.
b. Was an Alabama resident.
c. Received wages from the Alabama small business employer that met or exceeded a total of forty thousand dollars ($40,000).
d. Was not a full-time employee of the Alabama small business employer during any time 12 months prior to the start of such qualifying time period.
(5) WAGES. Total wages paid to an employee, including gross wages, salaries, overtime, and bonuses.