reglab/housing_qa huggingface dataset:
AL Code § 24-11-6 (2021)
2021 Code of Alabama|Title 24 - Housing.|Chapter 11 - Alabama First-Time and Second Chance Home Buyer Savings Account Act.|Section 24-11-6 - Responsibilities of Financial Institutions.

Section 24-11-6THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  Responsibilities of Financial Institutions. (a) A financial institution shall be required to do the following: (1) Create a new account for the first-time and second chance home buyer and designate the account as a "first-time and second chance home buyer's savings account" on records and transactional statements related to the account. (2) Provide the account holder with a detailed account statement relating to the first-time and second chance home buyer's savings account on a yearly basis. (b) A financial institution shall not be required to do any of the following: (1) Track the use of money withdrawn from a first-time and second chance home buyer savings account. (2) Allocate funds in a first-time and second chance home buyer savings account between joint account holders. (3) Report any information not otherwise required by law to the Department of Revenue or any other governmental agency. (c) A financial institution is not responsible or liable for the following: (1) Determining or ensuring that an account satisfies the requirements to be a first-time and second chance home buyer savings account. (2) Determining or ensuring that funds in a first-time and second chance home buyer savings account are used for eligible costs. (3) Reporting or remitting taxes or penalties related to the use of a first-time and second chance home buyer savings account. (d) Upon being furnished proof of the death of the account holder and any other information related to the death required by the financial institution or contract governing the first-time and second chance home buyer savings account, a financial institution shall distribute the principal and accumulated interest or other income in the account in accordance with the terms of the contract governing the account, or as otherwise required by law. (Act 2018-467, §6.)
AL Code § 24-11-7 (2021)
2021 Code of Alabama|Title 24 - Housing.|Chapter 11 - Alabama First-Time and Second Chance Home Buyer Savings Account Act.|Section 24-11-7 - Deduction of Contributions, Exclusion of Earnings, and Limitations.

Section 24-11-7THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  Deduction of Contributions, Exclusion of Earnings, and Limitations. (a) Except as otherwise provided in this chapter and subject to the limitations under this section, a first-time and second chance home buyer savings account holder shall be entitled to a state tax deduction, subject to the limitations of this section, not to exceed five thousand dollars ($5,000) for an account holder who files an individual tax return or ten thousand dollars ($10,000) for joint account holders who file a joint tax return, for contributions made by the account holder to a first-time and second chance home buyer savings account during the tax year in which the deduction is claimed. (b) Except as otherwise provided in this chapter and subject to the limitations under this section, earnings from the first-time and second chance home buyer savings account, including interest and other income on the principal, shall be excluded from taxable income of an account holder for Alabama income tax purposes during the tax year. (c) An account holder may claim the deduction and exclusion under this section as follows: (1) For a period not to exceed five years. (2) For an aggregate total amount of principal and earnings not to exceed twenty-five thousand dollars ($25,000) for individual accounts and fifty thousand dollars ($50,000) for joint accounts during the five-year period. (3) Only if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the purchase of a single-family residence by a first-time and second chance home buyer. (d) A person other than the account holder who deposits funds in a first-time and second chance home buyer savings account shall not be entitled to the deduction and exclusion provided under this chapter. (e) Any funds in a first-time and second chance home buyer savings account not expended on eligible costs by December 31 of the last year of the five-year period beginning with January 1 of the tax year in which a deduction was first claimed under subsection (a) shall thereafter be included in the account holder's taxable income. (f) The deduction and exclusion from taxable income provided by this chapter shall apply to any alternative basis for calculating taxable income for Alabama income tax purposes. (g) The funds in the first-time and second chance home buyer savings account shall not be used to purchase a single-family residence outside of this state. (h) This section shall terminate five years from the effective date of this act for first-time and second chance home buyer savings account holders not currently claiming the deduction and exclusion under this section, unless extended by an act of the Legislature. (Act 2018-467, §7.)
AL Code § 24-11-8 (2021)
2021 Code of Alabama|Title 24 - Housing.|Chapter 11 - Alabama First-Time and Second Chance Home Buyer Savings Account Act.|Section 24-11-8 - Penalty for Withdrawal for Purpose Other Than Eligible Costs.

Section 24-11-8THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  Penalty for Withdrawal for Purpose Other Than Eligible Costs. Except as otherwise provided in this section, if the account holder withdraws any funds from a first-time and second chance home buyer savings account for a purpose other than eligible costs for the purchase of a single-family residence in this state, the following shall apply: (1) The entire balance of the fund, including interest and other income on principal, shall be included in the account holder's taxable income for the tax year in which the withdrawal was made. (2) The account holder shall pay a penalty to the Department of Revenue equal to 10 percent of the amount withdrawn. The penalty shall not apply to funds withdrawn from an account which were: a. Withdrawn by reason of the account holder's death or disability or due to unemployment after the account holder has exhausted his or her applicable unemployment compensation benefits. b. A disbursement of assets of the account pursuant to a filing for protection under the United States Bankruptcy Code, 11 U.S.C. § 101 et seq. (3) Subdivisions (1) and (2) do not apply to funds withdrawn or distributed from a first-time and second chance home buyer savings account that within 60 days of their withdrawal or distribution are deposited in full into another first-time and second chance home buyer savings account. This subdivision shall apply both to transfers between any qualifying first-time and second chance home buyer savings accounts whether such transfers are to or from qualifying individual or joint accounts. The timely transfer of funds from a first-time and second chance home buyer savings account to another first-time and second chance home buyer savings account in accordance with this subdivision shall not alter the time limitations set forth in subsection (e) of Section 7. (Act 2018-467, §8.)
AL Code § 24-11-9 (2021)
2021 Code of Alabama|Title 24 - Housing.|Chapter 11 - Alabama First-Time and Second Chance Home Buyer Savings Account Act.|Section 24-11-9 - Department of Revenue; Forms.

Section 24-11-9THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  Department of Revenue; Forms.  The Department of Revenue shall adopt forms for the following: (1) The designation of an account with a financial institution to serve as a first-time and second chance home buyer savings account. (2) An account holder to annually submit to the Department of Revenue detailed information regarding the first-time and second chance home buyer savings account, including, but not limited to, a list of transactions for the account during the tax year and identifying any supporting documentation required to be maintained by the account holder. (Act 2018-467, §9.)
AL Code § 24-11-10 (2021)
2021 Code of Alabama|Title 24 - Housing.|Chapter 11 - Alabama First-Time and Second Chance Home Buyer Savings Account Act.|Section 24-11-10 - Annual Report.

Section 24-11-10THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  The department shall report to the Fiscal Division of the Legislative Services Agency on an annual basis the total annual number of deductions claimed and total amount of deposits deducted pursuant to this chapter, and the number of taxpayers who claimed a first-time and second chance home buyer deduction that did not expend the funds pursuant to subsection (e) of Section 24-11-7, or were subjected to the penalty provisions of Section 24-11-8. (Act 2018-467, §2.)
AL Code § 25-2-1 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-1 - Established; Seal.

Section 25-2-1Established; seal. There shall be a Department of Labor of the State of Alabama, which shall be an executive and administrative department of the state. The Department of Labor shall have a seal, which shall be affixed by the secretary to his or her official acts and deeds and to those of the Department of Labor. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §1; Act 2012-496, p. 1452, §1.)
AL Code § 25-2-1.1 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-1.1 - Department Renamed.

Section 25-2-1.1Department renamed. (a) All powers, duties, and functions and all related records, property, equipment of, employees of, and all contractual rights, obligations of, and unexpended balances of appropriations and other funds or allocations of the Department of Labor shall be transferred to the Department of Industrial Relations which shall be renamed the Department of Labor on October 1, 2012. (b) Notwithstanding any other provision of law, whenever any act, section of the Code of Alabama 1975, or any other provision of law refers to the Department of Industrial Relations or the Department of Labor or the Director of Industrial Relations, the Commissioner of Labor, or the Secretary of Labor, it shall be deemed a reference to the Department of Labor and the Secretary of Labor created by Act 2012-496. (Act 2012-496, p. 1452, §§2, 4; Act 2016-203, §1.)
AL Code § 25-2-3 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-3 - Divisions; Officers.

Section 25-2-3Divisions; officers. The Secretary of Labor, with the approval of the Governor, may establish such division or divisions as may, in his discretion, be necessary or desirable for the administration or enforcement of any law or any rule or regulations with which the Department of Labor is charged or the performance of any of its functions or duties. Each division in the Department of Labor shall be headed by and be under the direction, supervision and control of an officer who shall be designated as the chief of such division. All chiefs of divisions shall be appointed by the Secretary of Labor, subject to the provisions of the Merit System. Before entering upon the discharge of their duties, such chiefs of divisions shall take the constitutional oath of office. Each of such officers shall devote his full time to his official duties and shall hold no other lucrative position while serving as such. It is one of the purposes of this chapter to coordinate, in one division of the Department of Labor, unemployment compensation and employment service. Unemployment compensation and employment service shall be in one division of the Department of Labor under the direction of the chief of said division. Within said division, but subordinate to the chief thereof, there shall be a full-time salaried director of unemployment compensation and a full-time salaried director of employment service. The salaries of said chief and directors shall be paid solely from federal grants and shall be comparable to those paid similar officers in comparable states, notwithstanding any limitation or maximum in any other law. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §25; Acts 1945, No. 348, p. 564; Acts 1947, No. 364, p. 250; Acts 1951, No. 642, p. 1097.)
AL Code § 25-2-4 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-4 - Employees.

Section 25-2-4Employees. The Secretary of Labor shall, with the approval of the Governor, determine the number of employees needed for the efficient and economical performance of the functions and duties of the Department of Labor. The Secretary of Labor is authorized and empowered to make such agreements as may be necessary or proper with the Secretary of Labor or any other agency, department or bureau of the federal government with respect to the proration of salaries and expenses paid to employees of the Department of Labor whose duties are not exclusively in the performance of the functions of the unemployment compensation division. Before entering upon the duties of their respective offices, the employees of the Department of Labor shall execute to the State of Alabama bonds, to be approved by the Governor, in amounts to be fixed by the Secretary of Labor, for the faithful performance of their duties. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §26; Acts 1943, No. 122, p. 123; Acts 1961, Ex. Sess., No. 208, p. 2190.)
AL Code § 25-2-4.1 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-4.1 - Employees of Certain Colleges or the Alabama Community College System.

Section 25-2-4.1Employees of certain colleges or the Alabama Community College System.  (a) All persons employed by Bishop State Community College, Southern Union State Community College, Bevill State Community College, and the Alabama Community College System who are part of the Alabama Career Center System on July 1, 2015, with no adverse effect as to salary or benefits, shall be transferred, subject to the contingency described in subsection (c), to the Alabama Department of Labor. (b) All transferred employees shall be placed into Merit System classifications as determined by the State Personnel Department. The State Personnel Department shall credit all transferred employees with his or her years of service while with the Alabama Career Center System. All transferred personnel shall be covered by the Merit System Act and shall be entitled to all privileges and responsibilities as other Merit System employees and their service and removal shall be subject to the Merit System Act and the rules of the State Personnel Department. (c) Implementation of this section is contingent upon federal Congressional appropriation of adequate funding from the Federal Workforce Investment Act or any successor or similar act for fiscal year 2015 or later, as determined by the Director of Finance. (d) The Department of Labor shall contribute an amount to the State Employees' Insurance Fund for each of the retired employees of the Alabama Career Center System equal to any amount appropriated by the state to fund benefits for retired employees as determined by the State Employees' Insurance Board, contingent upon compliance with federal mandate. (Act 2015-307, §§1-3.)
AL Code § 25-2-5 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-5 - Applicability of Merit System.

Section 25-2-5Applicability of Merit System. Anything in this chapter to the contrary notwithstanding, all employees and officers of the Department of Labor, including the chiefs of divisions but not including the Secretary of Labor, even though he be a chief of a division, shall be subject to the Merit System. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §27.)
AL Code § 25-2-6 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-6 - Secretary of Labor - Qualifications and Requirements; Vacancies; Compensation.

Section 25-2-6Secretary of Labor - Qualifications and requirements; vacancies; compensation. The Department of Labor shall be headed by and shall be under the direction, supervision, and control of an officer who shall be known and designated as the Secretary of Labor. The Secretary of Labor shall be the advisor of the Governor and the Legislature in matters relating to employer-employee relations and the welfare of the wage earners of the state. He or she shall be responsible to the Governor for the administration of the Department of Labor. The Secretary of Labor shall be appointed by and shall hold office at the pleasure of the Governor. Vacancies for any reason shall be filled in the same manner as original appointments are made. Before entering upon the discharge of his or her duties, the Secretary of Labor shall take the constitutional oath of office. Before entering upon the duties of office, the Secretary of Labor shall execute to the State of Alabama a bond, to be approved by the Governor, in an amount to be fixed by the Governor, but not less than $10,000.00, for the faithful performance of the duties of the office. The annual salary of the Secretary of Labor shall be fixed by the Governor at a sum comparable to salaries paid similar officers in other states, notwithstanding any limitation or maximum in any other law, $1,200.00 of which sum shall be paid from moneys of the State of Alabama and the remainder from grants of the United States of America to this state. Such salary shall be payable at the same time and in the same manner as the salaries of other state officers. The Secretary of Labor is authorized and empowered to make such agreements as may be necessary or proper with the United States of America with respect to the proration of funds from the State of Alabama and funds from the federal government for the salary paid to the Secretary of Labor by virtue of the provisions of this section. The Secretary of Labor shall devote full time to his or her official duties and shall not hold another office under the government of the United States, or under any other state, or of this state or any political subdivision thereof, during his or her incumbency in such office, and shall not hold any position of trust or profit, or engage in any occupation or business the conduct of which shall interfere or be inconsistent with his or her duties as Secretary of Labor under the provisions of this title. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §2; Acts 1943, No. 122, p. 123; Acts 1947, No. 527, p. 385; Acts 1951, Ex. Sess., No. 11, p. 177; Acts 1961, Ex. Sess., No. 208, p. 2190; Act 2012-496, p. 1452, §1; Act 2016-203, §1.)
AL Code § 25-2-7 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-7 - Secretary of Labor - Powers and Duties.

Section 25-2-7Secretary of Labor - Powers and duties. (a) All functions and duties of the Department of Labor shall be exercised by the Secretary of Labor acting personally or by and through such administrative divisions or such officers or employees as he or she may designate. The Secretary of Labor shall have all power and authority necessary or convenient to carry out the functions and duties of the Department of Labor. It shall be the duty of the Secretary of Labor to administer Chapter 4 of this title and he or she shall have power and authority to adopt and enforce all reasonable rules and orders necessary or suitable to that end, require any reports and take any other action consistent with the provisions of Chapter 4 necessary or suitable to that end. (b) To the end that strikes, lockouts, boycotts, blacklists, and discriminations may be avoided, the secretary shall have authority and it shall be his or her duty to investigate labor disputes and to promote the peaceful and voluntary adjustment and settlement thereof. (c) It shall be the duty of the secretary to make available to any board of mediation appointed by the Governor pursuant to Section 25-7-4 all data and information in his or her custody or possession relevant or pertinent to any matter which such board of mediation may have been appointed to consider, and to render to any such board of mediation such assistance as it may request of him or her in the discharge of its official duties. (d) It shall be the duty of the secretary to administer and enforce the Alabama child labor law relating to minimum age of employment, hours of work, places of employment, and prohibited occupations. (e) It shall be the duty of the secretary to investigate and attempt equitably to adjust controversies in respect to wage claims or alleged wage claims. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §6; Act 2012-496, p. 1452, §1.)
AL Code § 25-2-8 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-8 - Secretary of Labor - Promulgation of Rules and Regulations.

Section 25-2-8Secretary of Labor - Promulgation of rules and regulations. The Secretary of Labor may prescribe such general rules and regulations for the conduct of the Department of Labor as he may deem necessary or expedient to give effect to the provisions of this chapter. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §4.)
AL Code § 25-2-9 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-9 - Secretary of Labor - Right of Entry.

Section 25-2-9Secretary of Labor - Right of entry. The Secretary of Labor or his authorized representative shall have the power and authority to enter any place of employment, place of public assembly or public building for the purpose of collecting facts and statistics relating to the employment of workers or for the purpose of making inspections to determine whether or not the labor law and laws relating to the relationship between employer and employee and the rules and regulations adopted pursuant to the provisions of this chapter are being observed. No employer or owner shall refuse to admit the Secretary of Labor or his authorized representative to his place of employment, public building, or place of public assembly for the purpose of making any reasonable inspection or impede or obstruct him in making any reasonable inspection. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §21.)
AL Code § 25-2-10 (2021)
2021 Code of Alabama|Title 25 - Industrial Relations and Labor.|Chapter 2 - Department of Labor.|Section 25-2-10 - Secretary of Labor - Designated Chief of Unemployment Compensation and Employment Service Division.

Section 25-2-10Secretary of Labor - Designated chief of unemployment compensation and employment service division. The Secretary of Labor shall act as chief and be in immediate charge, supervision and control of the division of the Department of Labor charged with the duties arising under Chapter 4 of this title and the state employment service, thereby coordinating the functions of these two units of the Department of Labor. The Secretary of Labor in assuming these additional duties shall receive no remuneration for such services other than that amount specified as his salary in Section 25-2-6. (Acts 1939, No. 161, p. 232; Code 1940, T. 26, §7.)