reglab/housing_qa huggingface dataset:
AL Code § 40-18-61 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 1 - General Provisions.|Section 40-18-61 - This Section Was Assigned by the Code Commissioner in the 2021 Regular Session, Effective August 1, 2021. This Is Not in the Current Code Supplement.

Section 40-18-61THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2021 REGULAR SESSION, EFFECTIVE AUGUST 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  For tax years ending after March 11, 2021, the date of enactment of the federal American Rescue Plan Act, any amount received from the Administrator of the Small Business Administration in the form of a restaurant revitalization grant under Section 5003 of the American Rescue Plan Act shall be all of the following: (1) Exempt from the income taxes imposed by this chapter, to the same extent as the amount is exempt from federal income tax under Section 9673 of the American Rescue Plan Act. (2) Not considered in determining deductibility of otherwise deductible expenses allowed to be paid with the exempt funds, including, but not limited to, payroll, utilities, mortgage interest, or rent, to the same extent as the expenses remain deductible in calculating federal income tax under Section 9673 of the American Rescue Plan Act. (3) Excluded from any and all calculations in determining a taxpayer's federal income tax deduction pursuant to this chapter. (Act 2021-540, §2.)
AL Code § 40-18-101 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-101 - Remedy Additional.

Section 40-18-101Remedy additional. The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law. (Acts 1981, No. 81-696, p. 1168, §1.)
AL Code § 40-18-102 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-102 - Collection of Debts by Setoff.

Section 40-18-102Collection of debts by setoff. (a) A claimant agency may submit debts in excess of $25 to the department for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance. (b) Upon the request of a claimant agency, the department shall set off any refund, as defined in subdivision (5) of Section 40-18-100, against the sum certified by the claimant agency as provided in this article. (Acts 1981, No. 81-696, p. 1168, §1; Acts 1985, 2nd Ex. Sess., No. 85-994, p. 360, §2.)
AL Code § 40-18-104 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-104 - Hearing Procedure.

Section 40-18-104Hearing procedure. (a) When the claimant agency receives a protest or application in writing from a taxpayer within 30 days of the notice issued by the department pursuant to subsection (c) of Section 40-18-103, the claimant agency shall set a date to hear the protest and give notice to the taxpayer by registered or certified mail of the date so set. The time and place of such hearing shall be designated in such notice and the date set shall not be less than 15 days from the date of such notice. If, at hearing, the sum asserted as due and owing is found not to be correct, an adjustment to the claim may be made. The claimant agency shall give notice to the debtor of its final determination and inform the debtor of his right to appeal such final determination as provided in subsection (c) of this section. (b) No issues shall be reconsidered at the hearing which have been previously litigated. (c) If any debtor is dissatisfied with the final determination made at the hearing by the claimant agency, he may appeal the final determination to the Circuit Court of Montgomery County or to the circuit court of the county in which the debtor resides by filing notice of appeal with the administrative head of the claimant agency and with the clerk or register of the circuit court of the county to which the appeal shall be taken within 30 days from the date notice of final determination was given by claimant agency. (Acts 1981, No. 81-696, p. 1168, §1.)
AL Code § 40-18-105 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-105 - Finalization and Notice of Setoff.

Section 40-18-105Finalization and notice of setoff. (a) Upon final determination of the amount of the debt due and owing by means of a hearing provided by Section 40-18-104 or by the taxpayer's default through failure to comply with Section 40-18-103 mandating timely request for review, the claimant agency shall remove the amount of the debt due and owing from the escrow account established pursuant to Section 40-18-103 and credit such amount to the debtor's obligation. (b) Upon transfer of the debt due and owing from the escrow account to the credit of the debtor's account, the claimant agency shall notify the debtor in writing of the finalization of the setoff. Such notice shall include a final accounting of the refund which was set off including the amount of the refund to which the debtor was entitled prior to the setoff, the amount of the debt due and owing, the amount of the refund in excess of the debt which was returned to the debtor by the department pursuant to subsection (b) of Section 40-18-103, and the amount of the funds transferred to the claimant agency pursuant to Section 40-18-103 in excess of the debt determined to be due and owing at a hearing held pursuant to Section 40-18-104, if such a hearing was held. At such time, the claimant agency shall refund to the debtor the amount of the claimed debt originally certified and transferred to it by the department in excess of the amount of the debt finally found to be due and owing. (Acts 1981, No. 81-696, p. 1168, §1.)
AL Code § 40-18-106 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-106 - Priority.

Section 40-18-106Priority. The department has priority over every claimant agency for collection by setoff under this article. (Acts 1981, No. 81-696, p. 1168, §1.)
AL Code § 40-18-107 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-107 - Commissioner May Provide Claimant Agency Information; Confidentiality of Information.

Section 40-18-107Commissioner may provide claimant agency information; confidentiality of information. (a) Notwithstanding any confidentiality statute, the Commissioner of Revenue may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article. (b) The information obtained by a claimant agency from the department in accordance with the provisions of this article shall retain its confidentiality and shall only be used by a claimant agency in pursuit of its debt collection duties and practices; and any employee or prior employee of any claimant agency who unlawfully discloses any such information for any other purpose, except as specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agent or employee of the Department of Revenue. (Acts 1981, No. 81-696, p. 1168, §1; Acts 1992, No. 92-186, p. 349, §58.)
AL Code § 40-18-108 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-108 - Effect of Setoff on Refund.

Section 40-18-108Effect of setoff on refund. When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted. (Acts 1981, No. 81-696, p. 1168, §1.)
AL Code § 40-18-109 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-109 - Issuance by State Treasurer of Separate Warrants.

Section 40-18-109Issuance by State Treasurer of separate warrants. In those cases where the amount claimed to be due and owing by the claimant agency is less than the refund due the taxpayer the State Treasurer is authorized upon the request of the department to issue two warrants, one payable to the claimant agency for the amount claimed to be due and owing and one to the taxpayer for the amount of the refund in excess of the amount claimed to be due and owing by the claimant agency. (Acts 1981, No. 81-696, p. 1168, §1.)
AL Code § 40-18-110 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 3 - Setoff Debt Collection.|Section 40-18-110 - Payment of Fee.

Section 40-18-110Payment of fee. (a) The fee charged to the department by the United States Department of the Treasury to intercept a federal income tax refund and forward it to the department to pay any unpaid Alabama tax liability that is eligible to be submitted to the United States Department of the Treasury for collection shall be considered reasonable and shall be paid by the debtor whose federal income tax refund was intercepted. (b) The fee charged to the department by the United States Department of the Treasury shall be deducted from the debtor's federal income tax refund by the United States Department of the Treasury and the eligible debt submitted by the department will further reduce the debtor's federal income tax refund. (Act 2009-223, p. 320, §1.)
AL Code § 40-18-120 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4 - Solar Energy Tax Credits.|Section 40-18-120 - Active Solar Energy Tax Credits.

Section 40-18-120Active solar energy tax credits. Repealed by Act 98-502, §2. (Acts 1981, No. 81-479, p. 831.)
AL Code § 40-18-121 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4 - Solar Energy Tax Credits.|Section 40-18-121 - Passive Solar Energy Tax Credits.

Section 40-18-121Passive solar energy tax credits. Repealed by Act 98–502, §2. (Acts 1981, No. 81-480, p. 834.)
AL Code § 40-18-130 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4A - Rural Physician Tax Credit.|Section 40-18-130 - Legislative Intent.

Section 40-18-130Legislative intent. It is the intent of the Legislature to institute programs that will make Alabama more competitive with other states in the recruitment and retention of physicians and reduce inequities that a small or rural hospital and small or rural communities have in the funding and recruitment of physician services. (Acts 1993, No. 93-313, p. 470, §1.)
AL Code § 40-18-131 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4A - Rural Physician Tax Credit.|Section 40-18-131 - Definitions.

Section 40-18-131Definitions. For the purposes of this article, the following words have the following meanings, respectively, unless the context clearly indicates otherwise: (1) RURAL PHYSICIAN. A physician licensed to practice medicine in Alabama who practices and resides in a small or rural community and has admission privileges to a small or rural hospital. (2) SMALL OR RURAL COMMUNITY. A community in Alabama that has less than 25,000 residents according to the latest decennial census and has a hospital with an emergency room. (3) SMALL OR RURAL HOSPITAL. An acute care hospital that meets one of the following requirements: a. Contains less than 105 beds and is located more than 20 miles, under normal travel conditions, from another acute care hospital located in Alabama. b. Receives Medicare rural reimbursement from the federal government. (Acts 1993, No. 93-313, p. 470, §2.)
AL Code § 40-18-132 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4A - Rural Physician Tax Credit.|Section 40-18-132 - Physicians Qualifying for Credit; Time Limit; Promulgation of Rules.

Section 40-18-132Physicians qualifying for credit; time limit; promulgation of rules. Beginning with the 1994 tax year, a person qualifying as a rural physician shall be allowed a credit against the tax imposed by Section 40-18-2, in the sum of $5,000. No credit shall be allowed to a rural physician who is, on May 4, 1993, practicing in a small or rural community. No credit shall be allowed to a physician who has previously practiced in a small or rural community unless, after May 4, 1993, that physician returns to practice in a small or rural community after having practiced in a large or urban community for at least three years. The tax credit may be claimed for not more than five consecutive tax years. The Department of Revenue shall promulgate any rules and regulations necessary to implement and administer the provisions of this article. (Acts 1993, No. 93-313, p. 470, §3.)
AL Code § 40-18-135 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4B - Credits Against State Income Tax Liability.|Section 40-18-135 - Definitions.

Section 40-18-135Definitions. The following definitions apply to this article: (1) APPROVED BASIC SKILLS EDUCATION PROGRAM. A basic skills education program that has received written approval from the Alabama Department of Education pursuant to this article. (2) BASIC SKILLS EDUCATION PROGRAM. An approved employer provided or employer sponsored education program that enhances basic skills of employees up to and including the twelfth grade functional level. (3) COSTS OF EDUCATION. Direct instructional expenses incurred for or relating to instructors, materials, or equipment used in the qualifying program, or for supplies, textbooks, or salaries, including compensation paid to employees while participating in an approved basic skills education program. (4) EMPLOYEE. An individual resident of Alabama who is employed for at least 24 hours per week by the employer seeking the tax credit and who has been continuously employed for at least 16 weeks. (5) EMPLOYER. An individual or corporate business, including, but not limited to, a subchapter "S" corporation, that is subject to the state income tax. (6) EMPLOYER PROVIDED. An approved basic skills education program offered by the employer on the premises of the employer or on premises approved by the Alabama Department of Education. (7) EMPLOYER SPONSORED. A contractual arrangement with a school, college, university, adult basic skills education program, or other approved provider that offers an approved basic skills education program that is paid for by the employer. (Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §1.)
AL Code § 40-18-136 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4B - Credits Against State Income Tax Liability.|Section 40-18-136 - Credit to Employer.

Section 40-18-136Credit to employer. Beginning with tax year 1993, a tax credit of 20 percent of the actual costs of education shall be provided to an employer who provides or sponsors an approved basic skills education program pursuant to this article. (Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §2.)
AL Code § 40-18-137 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4B - Credits Against State Income Tax Liability.|Section 40-18-137 - Credit Limited to Income Tax Liability.

Section 40-18-137Credit limited to income tax liability. The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer's income tax liability for the taxable year as computed without regard to this article. (Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §3.)
AL Code § 40-18-138 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4B - Credits Against State Income Tax Liability.|Section 40-18-138 - Rules Regarding Procedures for Approving Education Programs.

Section 40-18-138Rules regarding procedures for approving education programs. The Alabama Department of Education shall promulgate and adopt rules regarding the methods, procedures, and standards it deems necessary for approving employer provided or employer sponsored basic skills education programs. The Department of Education shall include in its rules and regulations a means to determine and set for each individual the maximum number of months that said individual may be eligible for the education program provided herein. (Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §4.)
AL Code § 40-18-139 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 4B - Credits Against State Income Tax Liability.|Section 40-18-139 - Reimbursement to Employer.

Section 40-18-139Reimbursement to employer. No tax credit shall be granted pursuant to this article to any employer of an employee participating in a basic skills education program if the employer receives or requires reimbursement or any form of remuneration for any cost of the education. (Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §5.)
AL Code § 40-18-141 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-141 - Arts Development Fund - Established; Appropriation; Distribution of Funds.

Section 40-18-141Arts Development Fund - Established; appropriation; distribution of funds. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1982, No. 82-385, p. 562, §2.)
AL Code § 40-18-142 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-142 - Alabama Nongame Wildlife Program - Legislative Declarations and Intent.

Section 40-18-142Alabama Nongame Wildlife Program - Legislative declarations and intent. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1982, No. 82-424, p. 666, §1.)
AL Code § 40-18-143 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-143 - Alabama Nongame Wildlife Program - Contribution Designation Form.

Section 40-18-143Alabama Nongame Wildlife Program - Contribution designation form. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1982, No. 82-424, p. 666, §2.)
AL Code § 40-18-144 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-144 - Alabama Nongame Wildlife Program - Appropriation.

Section 40-18-144Alabama Nongame Wildlife Program - Appropriation. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1982, No. 82-424, p. 666, §3.)
AL Code § 40-18-145 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-145 - Alabama Nongame Wildlife Program - Implementation; No Rights of Department of Conservation and Natural Resources.

Section 40-18-145Alabama Nongame Wildlife Program - Implementation; no rights of Department of Conservation and Natural Resources. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1982, No. 82-424, p. 666, §4.)
AL Code § 40-18-146 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-146 - Political Party Defined; Designated Contribution by Taxpayers Filing State Income Tax Return; Disposition of Contributions.

Section 40-18-146Political party defined; designated contribution by taxpayers filing state income tax return; disposition of contributions. (a) For purposes of this article, the term "political party" shall be defined as provided in Section 17-16-2. (b) Every individual who files a state income tax return may designate a contribution to a political party as provided under this section. Amounts of contributions for an individual return shall be $1 and, for a joint return, $2. Such contributions shall increase the tax liability of the taxpayer by the amount contributed. (c) The designation for a political party shall appear on the face of the individual income tax return. The contributions so designated by the taxpayer and collected by the State of Alabama, Department of Revenue, shall be reserved for remittance to the appropriate officials of the state governing authority of the designated political party. The state Revenue Commission shall annually certify by December 1, all such designated amounts to be paid by the State Comptroller, and the Comptroller shall remit by the following January 1, such funds to the appropriate officials of the state governing authority of the designated political party. (Acts 1983, No. 83-781, p. 1429.)
AL Code § 40-18-147 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-147 - Alabama Aging Program.

Section 40-18-147Alabama Aging Program.  Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1984, No. 84-247, p. 389; Act 2000-717, p. 1539, §1.)
AL Code § 40-18-148 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-148 - Alabama Veterans' Home Program; Legislative Intent; Designation Form; Appropriation.

Section 40-18-148Alabama Veterans' Home Program; legislative intent; designation form; appropriation. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1988, 1st Ex. Sess., No. 88-853, p. 325.)
AL Code § 40-18-149 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-149 - Alabama Indian Affairs Commission - Contribution Designation.

Section 40-18-149Alabama Indian Affairs Commission - Contribution designation. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1990, No. 90-387 p. 529.)
AL Code § 40-18-150 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-150 - Foster Care Trust Fund - Contribution Designation.

Section 40-18-150Foster Care Trust Fund - Contribution designation. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1992, No. 92-605, §1.)
AL Code § 40-18-151 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-151 - Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution Designation.

Section 40-18-151Alliance for the Mentally Ill of Alabama and Mental Health Consumers of Alabama - Contribution designation. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1997, No. 97-631, p. 1145, §1.)
AL Code § 40-18-152 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.|Section 40-18-152 - Alabama Breast and Cervical Cancer Research - Program Contribution Designation.

Section 40-18-152Alabama Breast and Cervical Cancer Research - Program Contribution designation. Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Act 2001-465, p. 619, §1.)