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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 4B - Credits Against State Income Tax Liability.
Section 40-18-135 - Definitions.
Section 40-18-136 - Credit to Employer.
Section 40-18-137 - Credit Limited to Income Tax Liability.
Section 40-18-138 - Rules Regarding Procedures for Approving Education Programs.