(a) The department shall adopt rules pursuant to the Alabama Administrative Procedure Act to administer and implement this article, inclusive of the responsibility of the board. The rules shall provide for all of the following:
(1) That the tax credits will not reduce the distribution for the Alabama Special Mental Health Fund. (2) That the tax credits shall be awarded based on the order in which the credits are requested. (b) The department shall prescribe the method by which the tax credits are to be issued to eligible taxpayers.
History: (Act 2025-404, §10; Act 2026-34, §1.)