Code of Alabama |
Match Context and Document information |
URL: | http://alisondb.legislature.state.al.us/alison/CodeOfAlabama /1975/40-18-361.htm |
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Depth: | 0 singles |
Size: | 781 bytes |
Modified: | 2019-06-26 07:36:40 |
Categories: | -None- |
Title: | 40-18-361 |
Description: | -None- |
Keywords: | -None- |
Meta data: | -None- |
Body: | Section 40-18-361 Tax credit for certain adoptions. A taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption or the adoption of a qualified foster child. The amount of such credit shall be one thousand dollars ($1,000) per child adopted through a private adoption or qualified foster child to be claimed in the year in which the adoption becomes final. (Act 2014-413, p. 1517, §2; Act 2018-549, §1.) |