Alabama § 9-8A-14 Exemption of Cost-Share Grants from Taxation

Alabama Statutes

§ 9-8A-14 — Exemption of Cost-Share Grants from Taxation

Alabama § 9-8A-14

Title 9Conservation and Natural Resources

Ch. 8ACost-Share Grants for Soil and Water Conservation

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Bluebook

Ala. Code § 9-8A-14 (2026).

Text

The gross income for Alabama income tax purposes of an eligible person receiving a cost-share grant from the commission pursuant to this chapter shall not include the amount of such cost-share grant. The commission shall take such steps as may be necessary to qualify the cost-share grant program provided herein with the United States Secretary of the Treasury and the United States Secretary of Agriculture as a program qualifying under Section 126(a)(10) of the Internal Revenue Code of 1954, as amended.

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The gross income for Alabama income tax purposes of an eligible person receiving a cost-share grant from the commission pursuant to this chapter shall not include the amount of such cost-share grant. The commission shall take such steps as may be necessary to qualify the cost-share grant program provided herein with the United States Secretary of the Treasury and the United States Secretary of Agriculture as a program qualifying under Section 126(a)(10) of the Internal Revenue Code of 1954, as amended.