Ala. Code § 40-18-137

Current through the 2024 Regular Session.

Section 40-18-137 - Credit limited to income tax liability

The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer's income tax liability for the taxable year as computed without regard to this article.

Ala. Code § 40-18-137 (1975)

Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §3.