Reimbursement to Employer

Ala. Code § 40-18-139 — under Title 40.

Ala. Code § 40-18-139

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.

History: (Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §5.)