reglab/housing_qa huggingface dataset:
AL Code § 40-18-175 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 6 - Alabama S Corporations.|Section 40-18-175 - Tax Imposed When Passive Investment Income of Corporation Having Subchapter C Earnings and Profits Exceeds 25 Percent of Gross Receipts.

Section 40-18-175Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts. (a) If for the taxable year an Alabama S corporation has accumulated earnings and profits at the close of the taxable year derived from years during which the corporation was an Alabama C corporation, and gross receipts more than 25 percent of which are passive investment income, then there is imposed a tax on the income of the corporation for the taxable year. The tax shall be computed by multiplying the excess net passive income by five percent. (b) (1) For purposes of this section: a. Except as provided in paragraph b below, the term "excess net passive income" means an amount which bears the same ratio to the net passive income for the taxable year as (i) the amount by which the passive investment income for the taxable year exceeds 25 percent of the gross receipts for the taxable year, bears to (ii) the passive investment income for the taxable year. b. The amount of the excess net passive income for any taxable year shall not exceed the corporation's taxable income for the taxable year as determined under Section 40-18-161 without regard to the deduction under subdivisions (a)(14) and (a)(15) of Section 40-18-35 and under Section 40-18-35.1. (2) The term "net passive income" means passive investment income, reduced by the deductions allowable under this chapter which are directly connected with the production of the income, other than deductions allowable by subdivisions (a)(14) and (a)(15) of Section 40-18-35 and by Section 40-18-35.1. (3) The terms "passive investment income" and "gross receipts" shall have the same respective meanings as when used in 26 U.S.C. § 1362(d)(3). (4) Notwithstanding subdivision (3), the amount of passive investment income shall be determined by not taking into account any recognized built-in gain or loss of the Alabama S corporation for any taxable year in the recognition period. Terms used in the preceding sentence shall have the same respective meanings as when used in Section 40-18-174. (c) If the Alabama S corporation establishes to the satisfaction of the Department of Revenue that it determined in good faith that it had no earnings and profits at the close of a taxable year derived from years during which it was an Alabama C corporation, and during a reasonable period of time after it was determined that it did have such earnings and profits, the earnings and profits were distributed, the Department of Revenue may waive the tax imposed by subsection (a) for the taxable year. (Acts 1989, No. 89-837, p. 1671, §10; Acts 1997, No. 97-625, p. 1048, §3.)
AL Code § 40-18-190 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-190 - Definitions.

Section 40-18-190Definitions. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.  (Acts 1995, No. 95-187, p. 250, §1; Acts 1997, No. 97-446, p. 765, §1; Act 2001-965, 3rd Sp. Sess., p. 854, §1; Act 2008-275, p. 402, §10; Act 2009-722, p. 2143, §2; Act 2012-54, p. 76, §1; Act 2012-210, p. 351, §2; Act 2012-436, p. 1215, §2.)
AL Code § 40-18-191 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-191 - Filing With Department Written Statement of Intent to Claim Credit.

Section 40-18-191Filing with department written statement of intent to claim credit. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015.  (Acts 1995, No. 95-187, p. 250, §2.)
AL Code § 40-18-192 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-192 - Effect of Compliance With Requirements; Agreements Specifying Method by Which Income Generated and Allocation of Credit.

Section 40-18-192Effect of compliance with requirements; agreements specifying method by which income generated and allocation of credit. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §3.)
AL Code § 40-18-193 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-193 - Qualifications for Capital Credits.

Section 40-18-193Qualifications for capital credits. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §4; Acts 1997, No. 97-446, p. 765, §1; Act 2001-965, 3rd Sp. Sess., p. 854, §1; Act 2009-722, p. 2143, §2; Act 2012-210, p. 351, §2; Act 2012-436, p. 1215, §2.)
AL Code § 40-18-193.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-193.1 - Applicability to Gaming Facilities.

Section 40-18-193.1Applicability to gaming facilities. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2012-436, p. 1215, §3.)
AL Code § 40-18-194 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-194 - Entities Allowed Capital Credit.

Section 40-18-194Entities allowed capital credit. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §5; Act 2003-375, p. 1062, §1; Act 2008-275, p. 402, §10; Act 2009-722, p. 2143, §2; Act 2012-385, p. 1025, §1.)
AL Code § 40-18-195 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-195 - Capital Credit Not to Exceed Capital Costs of Project.

Section 40-18-195Capital credit not to exceed capital costs of project. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §6.)
AL Code § 40-18-195.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-195.1 - Capital Credits and Abatements Under 2007 North American Classification System Industry Group 2121.

Section 40-18-195.1Capital credits and abatements under 2007 North American Classification System Industry Group 2121. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2012-54, p. 76, §§2-4.)
AL Code § 40-18-196 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-196 - Department to Report Annually.

Section 40-18-196Department to report annually. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §7.)
AL Code § 40-18-197 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-197 - Department to Adopt Regulations and to Audit Companies.

Section 40-18-197Department to adopt regulations and to audit companies. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §8; Acts 1997, No. 97-446, p. 765, §1.)
AL Code § 40-18-198 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-198 - Officer to File Affidavit With Department.

Section 40-18-198Officer to file affidavit with department. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §9; Acts 1997, No. 97-446, p. 765, §1.)
AL Code § 40-18-199 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-199 - State Industrial Development Authority Not to Grant Credits Except for Certain Entities.

Section 40-18-199State Industrial Development Authority not to grant credits except for certain entities. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §10.)
AL Code § 40-18-200 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-200 - Entities Approved by State Industrial Development Authority Prior to January 16, 1995, May Elect to Receive Credit Under Article.

Section 40-18-200Entities approved by State Industrial Development Authority prior to January 16, 1995, may elect to receive credit under article. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §11.)
AL Code § 40-18-201 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-201 - Companies to Maintain Records; Regulations Concerning Determination of Income.

Section 40-18-201Companies to maintain records; regulations concerning determination of income. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §13.)
AL Code § 40-18-202 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-202 - Availability of Capital Credits for New Projects After December 31, 1998.

Section 40-18-202Availability of capital credits for new projects after December 31, 1998. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §15.)
AL Code § 40-18-202.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-202.1 - Availability of Capital Credits After December 31, 2018.

Section 40-18-202.1Availability of capital credits after December 31, 2018. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2008-275, p. 402, §11; Act 2009-722, p. 2143, §2.)
AL Code § 40-18-203 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7 - Tax Credits for Projects of New Businesses and Business Expansions.|Section 40-18-203 - Provisions to Govern Administration of Article.

Section 40-18-203Provisions to govern administration of article. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Acts 1995, No. 95-187, p. 250, §16.)
AL Code § 40-18-205 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-205 - Short Title.

Section 40-18-205Short title.  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §1.)
AL Code § 40-18-206 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-206 - Definitions.

Section 40-18-206Definitions. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §2.)
AL Code § 40-18-207 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-207 - Statement of Intent to File for Tariff Card.

Section 40-18-207Statement of intent to file for tariff card.  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §3.)
AL Code § 40-18-208 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-208 - Recommendation and Approval; Notice of Tariff Credit.

Section 40-18-208Recommendation and approval; Notice of Tariff Credit.  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §4.)
AL Code § 40-18-209 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-209 - Availability of Tariff Credit on Pass-Through Basis.

Section 40-18-209Availability of tariff credit on pass-through basis. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §5.)
AL Code § 40-18-210 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-210 - Relation to Article 7 of This Chapter.

Section 40-18-210Relation to Article 7 of this chapter. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §6.)
AL Code § 40-18-211 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-211 - Filing Requirements.

Section 40-18-211Filing requirements. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §7.)
AL Code § 40-18-212 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-212 - Annual Report.

Section 40-18-212Annual report.  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §8.)
AL Code § 40-18-213 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-213 - Rules and Regulations; Fees; Audit.

Section 40-18-213Rules and regulations; fees; audit.  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §9.)
AL Code § 40-18-214 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-214 - Availability of Tariff Credits; Tariff Costs Treated as Income; Minimum Employment Level.

Section 40-18-214Availability of tariff credits; tariff costs treated as income; minimum employment level. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §10.)
AL Code § 40-18-215 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 7A - Tariff Credit Act of 2011.|Section 40-18-215 - Implementation and Administration of Article.

Section 40-18-215Implementation and administration of article.  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2011-648, p. 1651, §11.)
AL Code § 40-18-220 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 8 - Coal Production Tax Credit.|Section 40-18-220 - Credit for Corporations Producing Coal Mined in Alabama.

Section 40-18-220Credit for corporations producing coal mined in Alabama. For the tax years beginning on and after January 1, 1995, every corporation, whether a "subchapter S" corporation, as defined by the 1995 Internal Revenue Code, or not, foreign or domestic, that is doing business in Alabama, as a producer of coal mined in Alabama, shall be allowed a credit against the tax imposed by Section 40-18-2, in the amount of one dollar ($1) per ton of increased production of coal over the previous year's production of coal as set out herein below. Such tax credit shall be based on coal produced after January 1, 1995, provided the coal was mined in Alabama as certified by the producer of the coal. The amount of the total of credit in any one year shall be based on the number of tons of Alabama coal produced by the corporation in the year which exceeds the number of tons of Alabama coal produced by the corporation in calendar year 1994. In the event a corporation did not produce Alabama coal during calendar year 1994, such corporation must establish a base year by producing Alabama coal for 12 consecutive months. Thereafter, such corporation shall be eligible for the tax credit as specified hereinabove over the base year production. (Acts 1995, No. 95-239, p. 403, §1.)
AL Code § 40-18-221 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 8 - Coal Production Tax Credit.|Section 40-18-221 - Department to Promulgate and Issue Rules and Regulations.

Section 40-18-221Department to promulgate and issue rules and regulations. The Department of Revenue shall promulgate and issue rules and regulations to implement and administer this article. (Acts 1995, No. 95-239, p. 403, §2.)
AL Code § 40-18-240 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-240 - Definitions.

Section 40-18-240Definitions. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §1.)
AL Code § 40-18-241 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-241 - Written Statement of Intent to Claim Credit.

Section 40-18-241Written statement of intent to claim credit.  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §2.)
AL Code § 40-18-242 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-242 - Written Agreements With Department.

Section 40-18-242Written agreements with department. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §3.)
AL Code § 40-18-243 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-243 - Availability of Credit on Pass-Through Basis.

Section 40-18-243Availability of credit on pass-through basis.  REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §4.)
AL Code § 40-18-244 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-244 - Credits Not to Exceed Costs.

Section 40-18-244Credits not to exceed costs. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §5.)
AL Code § 40-18-245 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-245 - Report to Legislature.

Section 40-18-245Report to Legislature. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §6.)
AL Code § 40-18-246 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-246 - Regulations; Periodic Audits.

Section 40-18-246Regulations; periodic audits. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §7.)
AL Code § 40-18-247 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-247 - Affidavit of Compliance.

Section 40-18-247Affidavit of compliance. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §8.)
AL Code § 40-18-248 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-248 - Maintenance of Records; Promulgation of Regulations.

Section 40-18-248Maintenance of records; promulgation of regulations. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §9.)
AL Code § 40-18-249 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-249 - Availability of Credit After December 31, 2005.

Section 40-18-249Availability of credit after December 31, 2005. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §10.)
AL Code § 40-18-250 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 9 - Capital Credits for Qualified Products.|Section 40-18-250 - Administration of Article.

Section 40-18-250Administration of article. REPEALED IN THE 2015 REGULAR SESSION BY ACT 2015-27 EFFECTIVE JULY 2, 2015. (Act 2001-503, p. 886, §11.)
AL Code § 40-18-270 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 10 - Reemployment Act of 2010.|Section 40-18-270 - Short Title.

Section 40-18-270Short title. This article shall be known as the Reemployment Act of 2010. (Act 2010-557, p. 1132, §1.)
AL Code § 40-18-271 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 10 - Reemployment Act of 2010.|Section 40-18-271 - Deduction for Businesses That Hire Certain Unemployed Persons.

Section 40-18-271Deduction for businesses that hire certain unemployed persons. (a) An Alabama income tax deduction is established for employers that create new jobs for unemployed persons. The deduction shall equal 50 percent of the gross wages paid to each person hired by an employer who, at the time of such employment, was drawing unemployment compensation or whose unemployment benefits had expired. The unemployment status of the employee at the time of the employment shall be certified by the local employment agency. The deduction may be claimed in only one tax year and may not be claimed until the employee has been continuously employed by the employer for 12 months following the hire date. The deduction shall be allowed against the tax imposed by this chapter. The deduction is not refundable or transferable. The deduction shall be available, on a pro rata basis, to the owners of qualified employers that are entities taxed under subchapters S or K of the Internal Revenue Code. (b) The deduction allowed in subsection (a) shall be further limited as follows: (1) A 50 percent deduction would be granted to wage rates of fourteen dollars ($14) per hour and above. (2) A 40 percent deduction would be granted for wage rates between twelve dollars ($12) and fourteen dollars ($14) per hour. (3) A 35 percent deduction would be granted for wage rates between ten dollars ($10) and twelve dollars ($12) per hour. (4) No deduction would be granted for jobs paying less than ten dollars ($10) per hour. (5) No deductions would be granted for less than full-time jobs (37.5 hours). (Act 2010-557, p. 1132, §2.)
AL Code § 40-18-272 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 10 - Reemployment Act of 2010.|Section 40-18-272 - Adoption of Rules.

Section 40-18-272Adoption of rules. The Department of Revenue shall have the authority to adopt such rules as necessary to carry out this article. (Act 2010-557, p. 1132, §3.)
AL Code § 40-18-290 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 11 - Full Employment Act of 2011.|Section 40-18-290 - Short Title.

Section 40-18-290Short title.  This article may be cited as the Full Employment Act of 2011. (Act 2011-551, p. 1017, §1.)