Alabama Statutes
§ 40-18-561 — Qualification for Federal Income Tax Credit or Deduction
Alabama § 40-18-561
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 18Income Taxes
Art. 29Rural Hospital Investment Program
This text of Alabama § 40-18-561 (Qualification for Federal Income Tax Credit or Deduction) 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 § 40-18-561 (2026).
Text
The tax credits created by this article may also qualify for federal income tax credits or deductions, but it is not intended for any qualified donation under this article to automatically qualify for any federal income tax credit or deduction.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
(Act 2025-404, §12.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-18-561, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-18-561.