Qualification for Federal Income Tax Credit or Deduction

Ala. Code § 40-18-561 — under Title 40.

Ala. Code § 40-18-561

The tax credits created by this article may also qualify for federal income tax credits or deductions, but it is not intended for any qualified donation under this article to automatically qualify for any federal income tax credit or deduction.

History: (Act 2025-404, §12.)