(a) The tax credits provided by this article may be claimed beginning January 1, 2026, for the 2026 tax year.
(b) Except as provided in Section 40-18-557(b)(2), no tax credit may be claimed after tax year 2028.
History: (Act 2025-404, §13.)
Limitations on Tax Credits
Ala. Code § 40-18-562 — under Title 40.
Ala. Code § 40-18-562