40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
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41-10-44.8
Section 41-10-44.8 Tax credits, job development fees and other incentives. (a) Upon
the issuance by the authority of its project obligations for the purpose of financing a project
for an approved company with respect to which the authority adopted a resolution accepting
the project prior to January 16, 1995, the approved company: (1) Shall receive a credit against
the corporate income tax levied by Section 40-18-31 that otherwise would be owed to
the state in any year by the approved company on its income generated by or arising out of
the project, such credit not to exceed the lesser of (i) the amount due in tax, or (ii) the
amount paid by the approved company pursuant to a financing agreement in the year for which
the tax is due, corresponding to debt service on the project obligations; and (2) May elect
to withhold and retain the aggregate job development fees described in paragraph (b) below,
but only to the extent that debt service payments under the financing agreement(s) exceed...

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16-1-11.1
Section 16-1-11.1 Autonomy of nonpublic schools - Legislative findings. The Legislature
finds and declares all of the following: (1) That a parent or guardian in Alabama has a constitutional
right to choose the type of K-12 education that is best for his or her child, whether public
or nonpublic, religious or nonreligious, and including home-based education. (2) That many
parents choose to home school or enroll their children in elementary and secondary nonpublic
schools, including private, church, parochial, or religious schools, that are not subject
to state regulation and do not receive state or federal funds. (3) That other than reporting
on the enrollment of students, these nonpublic K-12 schools have been primarily exempt from
state regulation and have only been required by state law to report the enrollment of students.
(4) That there is no national or state constitutional mandate that the government provide,
license, or regulate nonpublic education, including private, church,...
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38-14-7
Section 38-14-7 Exclusion from gross income. Money deposited into individual development
accounts shall not be included in gross income for income tax purposes. Any amount withdrawn
from a parallel account, matching funds, may not be includable in an eligible individual's
gross income. Money withdrawn from an individual development account shall only be included
in gross income if used for a purpose other than a qualified purpose. (Act 2011-641, p. 1626,
§7.)...
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40-16-3
Section 40-16-3 Returns. (a) Every financial institution, no later than the due date,
including applicable extensions, for its corresponding federal income tax or federal information
return, shall make and file with the Department of Revenue a return, signed under the penalties
of perjury by its cashier, treasurer, or other authorized officer or employee, if a corporation,
or by a person or authorized employee in charge of the conduct of the business to be taxed
if an individual, firm, association, or other legal entity, in such form as may be prescribed
by the Department of Revenue, giving such detailed information as the Department of Revenue
may in its opinion require to determine the net income of the financial institution for the
taxable year, by the net income of which the excise tax is to be measured. (b) Qualified corporate
groups, as in this chapter defined, shall have the option to file one excise tax return on
a consolidated basis or to file separate returns. Qualified...
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40-18-24
Section 40-18-24 Taxation of subchapter K entity. (a) The amount of income, deduction,
gain, loss, or credit includable or deductible by an owner of an interest in a subchapter
K entity shall be determined in accordance with subchapter K of the Internal Revenue Code,
26 U.S.C. §§ 701-761. (b) For purposes of computing its net income, a subchapter K entity
shall add back otherwise deductible interest expenses and costs and intangible expenses and
costs directly or indirectly paid, accrued or incurred to, or in connection directly or indirectly
with, one or more direct or indirect transactions, with one or more related members, except
to the extent the subchapter K entity shows, upon request by the commissioner, that the corresponding
item of income was in the same taxable year: (1) subject to a tax based on or measured by
the related member's net income in Alabama or any other state of the United States, or (2)
subject to a tax based on or measured by the related member's net income...
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40-18-423
Section 40-18-423 (Credit expires after 2025 tax year unless extended.) Rulemaking authority;
annual report. (a) The Alabama Office of Apprenticeship, under the direction of the Workforce
Development Division of the Department of Commerce, with the consultation of the Board of
Trustees of the Alabama Community College System or its designee, may adopt any rules necessary
to establish standards for participation and eligibility and to implement and administer this
article. The Alabama Office of Apprenticeship shall consult with the Department of Revenue
to coordinate implementation and administration of this article. (b) The Alabama Office of
Apprenticeship shall provide an annual report to the Chair of the House Ways and Means Education
Committee and the Chair of the Senate Finance and Taxation Education Committee to account
for the effectiveness of the apprenticeship program under this article. (Act 2016-314, p.
784, §4; Act 2019-506, §8.)...
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40-18-445
Section 40-18-445 (Effective for tax returns due on or after January 1, 2018) Enforcement.
(a) The department may investigate the actions of any income tax return preparer filing Alabama
income tax returns and may bar or suspend an income tax return preparer from filing returns
with the department for good cause, subject to the appeal rights under Chapter 2A of this
title. (b) In addition to all other penalties provided by law, any person violating this act
by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount
of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall
be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined
by the department. (Act 2017-363, §6.)...
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16-25-11.7
Section 16-25-11.7 Purchase of credit by certain members employed as teachers in state
public schools regardless of manner in which salary was paid or source thereof. (a) Any person
who on October 1, 1990 was a member of the Teachers' Retirement System who was employed in
a public school in Alabama shall be entitled to receive credit for all service rendered in
such public school regardless of the manner in which the member's salary was paid or the source
of funds for such salary; provided, however, that this provision shall not apply to any person
who at the time of such service with a public school was also a student at the institution
by which he was employed. (b) Any person employed in the capacity set out in subsection (a)
of this section shall be entitled to receive credit for all service as a teacher rendered
by him provided that said person pays to the Secretary-Treasurer within one year from October
1, 1990 for each year of claimed service, a sum equal to a percentage of his...
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40-18-25.1
Section 40-18-25.1 Estates and trusts - Exemptions. (a) Trusts shall be exempt from
the tax imposed by this chapter if they are exempt from federal income tax under 26 U.S.C.
§ 501 (relating to exempt organizations), § 401 (relating to pension and profit sharing
trusts), § 408 and § 408A (relating to individual retirement accounts and individual retirement
annuities), § 530 (relating to Coverdell education savings accounts), or § 664 (relating
to charitable remainder trusts). The foregoing exemption shall not apply, however, to any
entity that is not exempt from federal income tax by reason of 26 U.S.C. §§ 502 or 503,
nor to any income of an otherwise exempt organization to the extent that such income constitutes
"unrelated business taxable income," as defined in 26 U.S.C. § 512. (b) The taxation
of distributions from a trust described in 26 U.S.C. § 401 that constitutes a "defined
contribution plan" as defined in 26 U.S.C. § 414(i) shall be determined in accordance
with 26...
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