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.
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.