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.
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.