Ala. Code § 40-18-2.1
Current with legislation from 2024 effective through April 25, 2024.
All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries for a minimum of 24 months and is employed or appointed by a church or other like religious organization is hereby exempted from any state income taxation or like taxation by whatever name called.
Ala. Code § 40-18-2.1 (1975)