The tax credits allowed under this article shall be effective January 1, 2017, for the 2017 taxable year and shall continue through the 2025 tax year, unless extended by act of the Legislature.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 20 - Apprenticeship Tax Credit Act of 2016.
Section 40-18-420 - (Credit Expires After 2021 Tax Year Unless extended.) Short Title.
Section 40-18-421 - (Credit Expires After 2021 Tax Year Unless extended.) Definitions.
Section 40-18-424 - (Credit Expires After 2025 Tax Year Unless extended.) Duration.