reglab/housing_qa huggingface dataset:
AL Code § 40-18-417 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19A - Growing Alabama Act|Section 40-18-417 - Short Title.

Section 40-18-417Short title. This article shall be known and may be cited as the Growing Alabama Act. (Act 2021-2, §2.)
AL Code § 40-18-417.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19A - Growing Alabama Act|Section 40-18-417.1 - Definitions.

Section 40-18-417.1DEFINITIONS. For the purposes of this article, the following words and phrases shall have the following meanings: (1) ACCELERATOR. A company that, for a fixed term, educates and mentors early-stage technology companies recruited to a location in Alabama, with the goal of accelerating the companies’ development and growth. (2) CAPITAL IMPROVEMENTS. Construction and rehabilitation expenses of a capital nature at an inland port or intermodal facility, the dredging of waterways in the immediate vicinity of an inland port, and the expansion of onsite storage facilities at an inland port or intermodal facility. (3) ECONOMIC DEVELOPMENT ACTIVITIES. Activities and initiatives that enhance the use of, and flow of goods through, an inland port or intermodal facility. (4) ECONOMIC DEVELOPMENT ORGANIZATION. A local economic development organization or a state economic development organization. (5) GROWING ALABAMA CREDIT. The credit provided for in subsection (a) of Section 40-18-417.4. (6) INDUSTRY or BUSINESS. An entity that would conduct at a site an activity that is primarily described in Section 40-18-372(1). (7) INLAND PORT. Any port on a navigable river away from traditional land, air, and coastal borders. (8) INTERMODAL FACILITY. Any facility that interconnects two or more different modes of air, rail, or road traffic serving multiple customers, and which involves storage facilities. (9) LOCAL ECONOMIC DEVELOPMENT ORGANIZATION. Organizations which are determined by the Department of Commerce to meet both of the following criteria:  a. The organization is an Alabama entity not operating for profit, including, but not limited to, a municipality or county, an industrial board or authority, a chamber of commerce, or some other foundation or Alabama nonprofit corporation charged with improving a community or region of the state.  b. The organization has a record of supporting or otherwise participating in economic development in some part of this state. (10) RENEWAL OF ALABAMA COMMISSION. The Renewal of Alabama Commission created by Section 40-18-402. (11) SITE. Real property owned by a local economic development organization and intended for use by an industry or business. (12) STATE ECONOMIC DEVELOPMENT ORGANIZATION. An organization that is determined by the Department of Commerce to be an Alabama entity not operating for profit which is charged with improving the state or a region of the state and has a record of supporting or otherwise participating in economic development in the state. (Act 2021-2, §3; Act 2021-423, §3.)
AL Code § 40-18-417.4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19A - Growing Alabama Act|Section 40-18-417.4 - Scope and Use of Growing Alabama Credits.

Section 40-18-417.4Scope and use of Growing Alabama Credits. (a) A taxpayer is allowed a Growing Alabama Credit to be applied against all of the following: (1) To offset the income taxes levied in this chapter, or as an estimated tax payment of income taxes. (2) To offset the state portion of the financial institution excise tax levied in Chapter 16. (3) To offset the insurance premium tax levied by subsection (a) of Section 27-4A-3. (4) To offset state license taxes levied by Article 2 of Chapter 21. (b) In no event shall the Growing Alabama Credit cause a taxpayer's tax liability to be reduced by more than 50 percent. Unused credits may be carried forward for no more than five years. (c) Growing Alabama Credits shall be granted to taxpayers using an online system administered by the Department of Revenue. The online system shall allow taxpayers to agree to make a cash contribution to an economic development organization which was approved by the Renewal of Alabama Commission, as provided in Section 40-18-417.3. The online system shall ensure that credits are not granted for contributions to an economic development organization in excess of the amounts approved by the Renewal of Alabama Commission, as provided in Section 40-18-417.3. (d) The cumulative amount of funding approved pursuant to this section shall not exceed twenty million dollars ($20,000,000) in a calendar year. Of that amount, no more than four million dollars ($4,000,000) of funding in the aggregate may be approved for accelerator programs as described in Section 40-18-376.3(c)(2). (e) The Renewal of Alabama Commission shall reserve at least 25 percent of the amounts specified in subsection (d) for projects located in targeted or jumpstart counties as defined in Section 40-18-376.1. In the event applications are not received and credits are not allocated for projects in these areas by the close of the second quarter of the program year, the funds may revert for allocations of other project applications. (f) To the extent that a Growing Alabama Credit is used by a taxpayer, the taxpayer shall not be allowed any deduction that would have otherwise been allowed for the taxpayer's contribution. Credits may only be claimed by the donating taxpayer and may not be assigned or transferred to any other taxpayer. For purposes of this section, a donating taxpayer includes a taxpayer who is a shareholder of an Alabama S corporation or a partner or member of a subchapter K entity that made a contribution to an economic development organization which was approved by the Renewal of Alabama Commission. (g) The Department of Finance shall adopt rules to ensure that the Growing Alabama Credit in no case would reduce the distribution for the Alabama Special Mental Health Trust Fund by using any unencumbered funds. (Act 2021-2, §6; Act 2021-423, §4.)
AL Code § 40-18-417.5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19A - Growing Alabama Act|Section 40-18-417.5 - Site Preparation or Public Infrastructure Work; Reports.

Section 40-18-417.5Site preparation or public infrastructure work; reports. (a) Upon receipt of funding provided by the tax credit process in Section 40-18-417.4, the economic development organization shall proceed with the work that was specified in the application required by Section 40-18-417.2. (b)(1) As to a project described in subdivision (a)(1) of Section 40-18-417.2, the economic development organization shall report to the Department of Commerce upon the completion of the site preparation or public infrastructure work, upon the transfer of the site to an industry or business, and at other times as may be required or requested by the Department of Commerce. (2) As to a project described in subdivision (a)(2) of Section 40-18-417.2, the economic development organization shall report to the Department of Commerce upon the completion of the work and at such times as may be required or requested by the Department of Commerce. (c) The Department of Commerce shall make an annual report on the use of funds pursuant to Act 2021-2 to the Chair of the House Ways and Means Education Committee, the Chair of the Senate Finance and Taxation Education Committee, and the members of the Joint Legislative Advisory Committee on Economic Incentives established by Section 40-18-379, at the times, and in the manner, requested by the committee. (Act 2021-2, §7.)
AL Code § 40-18-417.6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19A - Growing Alabama Act|Section 40-18-417.6 - Forms; Construction of Article; Rulemaking Authority.

Section 40-18-417.6Forms; construction of article; rulemaking authority. (a) All filings and applications made with any department of the state government shall be made using forms adopted by the department. The filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue. (b) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company. (c) Nothing in this article shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this article. (d) Nothing in this article shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess a taxpayer claiming the Growing Alabama Credit. (e) Nothing in this article shall be construed to change or lessen the requirements for claiming jobs act incentives under the Alabama Jobs Act in Article 16 of Chapter 18. Companies claiming the jobs act incentives must strictly comply with Article 16 of Chapter 18. (f) The Department of Commerce and Department of Revenue are authorized to adopt rules as necessary to implement and administer this article. (Act 2021-2, §8.)
AL Code § 40-18-417.7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19A - Growing Alabama Act|Section 40-18-417.7 - Availability of Credits.

Section 40-18-417.7Availability of credits. The Growing Alabama Credits provided in this article shall not be available for qualifying applicants as described in this article, for which applications are not approved on or prior to July 31, 2023, unless the Legislature enacts legislation to extend the date. This shall only affect the availability of credits for applications not approved on or prior to July 31, 2023, and shall not cause a reduction or suspension of any credits awarded on or prior to July 31, 2023. (Act 2021-2, §9.)
AL Code § 40-18-420 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 20 - Apprenticeship Tax Credit Act of 2016.|Section 40-18-420 - (Credit Expires After 2021 Tax Year Unless extended.) Short Title.

Section 40-18-420(Credit expires after 2021 tax year unless extended.) Short title. This article shall be known and may be cited as the Apprenticeship Tax Credit Act of 2016. (Act 2016-314, §1.)
AL Code § 40-18-421 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 20 - Apprenticeship Tax Credit Act of 2016.|Section 40-18-421 - (Credit Expires After 2021 Tax Year Unless extended.) Definitions.

Section 40-18-421(Credit expires after 2021 tax year unless extended.) Definitions.  For the purposes of this article, the following terms shall have the following meanings: (1) APPRENTICE. A worker at least 16 years of age, except where a higher minimum age standard is otherwise fixed by law, who is employed to learn an apprenticeable occupation as provided in 29 C.F.R. Part 29.4. The term includes a person who is compensated by a third party but whose apprenticeable work occurs under the supervision of an eligible employer. (2) APPRENTICESHIP AGREEMENT. A written agreement, complying with 29 C.F.R. Part 29.2 between an apprentice and either the apprentice's program sponsor, or an apprenticeship committee acting as agent for the program sponsors, which contains the terms and conditions of the employment and training of the apprentice. (3) DIVISION. The Workforce Development Division of the Department of Commerce. (4) ELIGIBLE EMPLOYER. A taxpayer who employs an apprentice pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the United States Department of Labor. (Act 2016-314, §2.)
AL Code § 40-18-423 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 20 - Apprenticeship Tax Credit Act of 2016.|Section 40-18-423 - (Credit Expires After 2025 Tax Year Unless extended.) Rulemaking Authority; Annual Report.

Section 40-18-423(Credit expires after 2025 tax year unless extended.) Rulemaking authority; annual report.  (a) The Alabama Office of Apprenticeship, under the direction of the Workforce Development Division of the Department of Commerce, with the consultation of the Board of Trustees of the Alabama Community College System or its designee, may adopt any rules necessary to establish standards for participation and eligibility and to implement and administer this article. The Alabama Office of Apprenticeship shall consult with the Department of Revenue to coordinate implementation and administration of this article. (b) The Alabama Office of Apprenticeship shall provide an annual report to the Chair of the House Ways and Means Education Committee and the Chair of the Senate Finance and Taxation Education Committee to account for the effectiveness of the apprenticeship program under this article. (Act 2016-314, p. 784, §4; Act 2019-506, §8.)
AL Code § 40-18-424 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 20 - Apprenticeship Tax Credit Act of 2016.|Section 40-18-424 - (Credit Expires After 2025 Tax Year Unless extended.) Duration.

Section 40-18-424(Credit expires after 2025 tax year unless extended.) Duration.  The tax credits allowed under this article shall be effective January 1, 2017, for the 2017 taxable year and shall continue through the 2025 tax year, unless extended by act of the Legislature. (Act 2016-314, p. 784, §5; Act 2019-506, §8.)
AL Code § 40-18-440 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 21 - Alabama Taxpayer Protection and Assistance Act.|Section 40-18-440 - (Effective for Tax Returns Due on or After January 1, 2018) Short Title.

Section 40-18-440(Effective for tax returns due on or after January 1, 2018) Short title. This article shall be known and may be cited as the "Alabama Taxpayer Protection and Assistance Act." (Act 2017-363, §1.)
AL Code § 40-18-441 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 21 - Alabama Taxpayer Protection and Assistance Act.|Section 40-18-441 - (Effective for Tax Returns Due on or After January 1, 2018) Purpose.

Section 40-18-441(Effective for tax returns due on or after January 1, 2018) Purpose. The Alabama Taxpayer Protection and Assistance Act is enacted to protect consumers by establishing a mechanism to ensure that qualified individuals provide tax preparation services in Alabama. (Act 2017-363, §2.)
AL Code § 40-18-442 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 21 - Alabama Taxpayer Protection and Assistance Act.|Section 40-18-442 - (Effective for Tax Returns Due on or After January 1, 2018) Definitions.

Section 40-18-442(Effective for tax returns due on or after January 1, 2018) Definitions. When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER.  (a) A person who prepares for compensation, or who employs one or more persons to prepare for compensation, any income tax return or claim for refund, required to be filed pursuant to this chapter. The preparation of a substantial portion of a return or claim for refund shall be treated as the preparation of that return or claim for refund.  (b) A person is not an income tax preparer if all he or she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is regularly and continuously employed, or for an affiliate of that employer, including a subchapter K entity for which he or she prepares a return; 3. prepares as a fiduciary, returns or claims for refunds for any person; or 4. prepares claims for refunds for a taxpayer in response to any notice of deficiency issued to that taxpayer or in response to any waiver of restriction after the commencement of an audit of that taxpayer or of another taxpayer if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claims he or she is preparing. (3) PERSON. An individual, firm, proprietorship, association, corporation, or another entity.  (4) PTIN. Preparer Tax Identification Number issued by the Internal Revenue Service and referenced in Internal Revenue Service Notice 2011-6. (Act 2017-363, §3.)
AL Code § 40-18-443 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 21 - Alabama Taxpayer Protection and Assistance Act.|Section 40-18-443 - (Effective for Tax Returns Due on or After January 1, 2018) Requirements of Taxpayers.

Section 40-18-443(Effective for tax returns due on or after January 1, 2018) Requirements of taxpayers. No person may provide tax preparation services for Alabama income tax returns, unless an IRS issued Preparer Tax Identification Number is provided by such preparer when submitting a return and signing as a paid preparer.  (Act 2017-363, §4.)
AL Code § 40-18-444 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 21 - Alabama Taxpayer Protection and Assistance Act.|Section 40-18-444 - (Effective for Tax Returns Due on or After January 1, 2018) Duties of the Department.

Section 40-18-444(Effective for tax returns due on or after January 1, 2018) Duties of the department. (a) For taxable years beginning on or after January 1, 2018, the department, by rule, shall require any income tax return preparer, as defined in this article, to include his or her PTIN on any tax return prepared by the income tax return preparer and filed under this chapter, or any claim for refund of tax imposed by this chapter.  (b) The department shall develop and by rule implement a program using the PTIN as an oversight mechanism to assess returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. (c) The department, by rule, shall establish formal and regular communication protocols with the Commissioner of the Internal Revenue Service to share and exchange PTIN information on income tax return preparers who are suspected of fraud, disciplined, or barred from filing tax returns with the department or the Internal Revenue Service. The department, by rule, may establish additional communication protocols with other states to exchange similar enforcement or discipline information.  (Act 2017-363, §5.)
AL Code § 40-18-445 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 21 - Alabama Taxpayer Protection and Assistance Act.|Section 40-18-445 - (Effective for Tax Returns Due on or After January 1, 2018) Enforcement.

Section 40-18-445(Effective for tax returns due on or after January 1, 2018) Enforcement. (a) The department may investigate the actions of any income tax return preparer filing Alabama income tax returns and may bar or suspend an income tax return preparer from filing returns with the department for good cause, subject to the appeal rights under Chapter 2A of this title. (b) In addition to all other penalties provided by law, any person violating this act by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined by the department. (Act 2017-363, §6.)
AL Code § 40-18-446 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 21 - Alabama Taxpayer Protection and Assistance Act.|Section 40-18-446 - (Effective for Tax Returns Due on or After January 1, 2018) Rulemaking Authority.

Section 40-18-446(Effective for tax returns due on or after January 1, 2018) Rulemaking authority. The department shall adopt rules to assist with the implementation and enforcement of this article.  (Act 2017-363, §10.)
AL Code § 40-18-460 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 22 - Alabama Taxpayer Stimulus Freedom Acts of 2021|Section 40-18-460 - Exclusion of Cares Act Relief Benefits, etc., From Alabama Individual Income Taxation and Deductions.

Section 40-18-460Exclusion of CARES Act relief benefits, etc., from Alabama individual income taxation and deductions. (a) Any tax credits or advance refund amounts received as a result of the federal Coronavirus Aid, Relief, and Economic Security Act, as provided in 26 U.S.C. § 6428, or as a result of Section 272 of the COVID-related Tax Relief Act of 2020 (RELIEF Act), Pub. L. 116-260, as provided in 26 U.S.C. § 6428A, or as a result of other similar COVID-related relief measures for individuals enacted by the United States Congress, as applicable to the 2021 tax year, shall be excluded from Alabama individual income taxation. (b) Any tax credits or advance refund amounts received as a result of the federal Coronavirus Aid, Relief, and Economic Security Act, as provided in 26 U.S.C. § 6428, or as a result of Section 272 of the RELIEF Act, Pub. L. 116-260, as provided in 26 U.S.C. § 6428A, or as a result of other similar COVID-related relief measures for individuals enacted by the United States Congress shall also be excluded from any and all calculations in determining a taxpayer's federal income tax deduction pursuant to Section 40-18-15. (c) Principal or interest payments incurred by an employer on any qualified education loan that is excluded from an employee's federal gross income pursuant to 26 U.S.C. § 127(c)(1)(B), under the provisions of Section 2206(a) of the Coronavirus Aid, Relief, and Economic Security Act, as amended by Section 120 of the Taxpayer Certainty and Disaster Relief Tax Act of 2020, Pub. L. 116-260, shall be excluded from the gross income of the employee for income taxes imposed by this chapter to the same extent as the amount is excluded from the federal gross income. (d) Any amount received from a Qualified Emergency Federal Aid Grant shall be excluded from the gross income of the grant recipient for income taxes imposed by this chapter to the same extent as the amount is excluded from the federal gross income under Section 277 of the RELIEF Act. (e) Any Alabama taxpayer subject to the tax imposed by Chapter 16 or this chapter shall be exempt from recognizing as income any amount received from the state Coronavirus Relief Fund provided by the United States Congress to the State of Alabama from the Coronavirus Aid, Relief, and Economic Security Act. (f) Any qualifying disaster relief payment received by an Alabama taxpayer which would be excluded from federal income taxation pursuant to 26 U.S.C. § 139 as a result of the Presidential Proclamation on Declaring a National Emergency Concerning the Novel Coronavirus Disease (COVID-19) Outbreak shall be excluded from the gross income of the taxpayer for income taxes imposed by this chapter to the same extent as the amount is excluded from federal gross income. (g) This section applies to tax years ending after March 27, 2020. (Act 2021-1, §2.)