40-18-71
Section 40-18-71 Withholding tax. (a) Every employer, as defined under the laws of the United States in effect July 1, 1982, or as subsequently may be defined, with respect to income tax collected at source, making payment of wages as defined under such laws to employees, shall deduct and withhold upon such wages, reduced by the optional standard deduction provided in subsection (b) of Section 40-18-15 and the federal income tax withheld, a tax equal to two percent of the first $500 or less, four percent of the next $2,500 or less, five percent of the excess over $3,000, by which the amount of such wages paid or to be paid in the calendar year by such employer to such employee, exceeds the amount of the exemptions granted to such employee under Section 40-18-19 as claimed on a certificate to be filed with the employer in such form and containing such information and detail as may be prescribed by the commissioner, pursuant to the provisions of Section 40-18-73; provided, however, that...
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40-18-14
Section 40-18-14 Adjusted gross income of individuals. The term "gross income" as used herein: (1) Includes gains, profits and income derived from salaries, wages, or compensation for personal services of whatever kind, or in whatever form paid, including the salaries, income, fees, and other compensation of state, county, and municipal officers and employees, or from professions, vocations, trades, business, commerce or sales, or dealings in property whether real or personal, growing out of ownership or use of or interest in such property; also from interest, royalties, rents, dividends, securities, or transactions of any business carried on for gain or profit and the income derived from any source whatever, including any income not exempted under this chapter and against which income there is no provision for a tax. The term "gross income" as used herein also includes alimony and separate maintenance payments to the extent they are includable in gross income for federal income tax...
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40-6-3
Section 40-6-3 Life tenure; compensation; cost-of-living increase. (a) Every supernumerary official shall serve for life and shall receive from the county governing body, in equal monthly installments on the first of each month, or in such installments as other county officials or employees are paid, an annual salary as follows: (1) For 12 years' service the official shall receive 60 percent of the average compensation during the last four years served as an official charged with assessing and collecting ad valorem taxes. (2) For 14 years' service the official shall receive 65 percent of the average compensation. (3) For 16 years the official shall receive 70 percent of the average compensation. (4) For 18 or more years the official shall receive 75 percent of the average compensation; provided, however, no person shall receive more than forty-nine thousand six hundred dollars ($49,600) per year. The county governing body may, by majority vote of the membership, elect to increase or...
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33-1-3
Section 33-1-3 Director. The chief executive officer of the port authority shall be known as the Director of the Alabama State Port Authority. The director shall have no financial interest in any harbor facilities or property that the port authority or its predecessors have acquired or may acquire or manage, nor shall the director have any financial or personal interest in any business or enterprise of any sort which shall interfere or be inconsistent with his or her duties as director. The duties of the director shall be as follows: (1) Exercise the chief executive authority of the port authority, and exercise, consistent with this chapter and other applicable law, all the powers, authority, and duties vested by this chapter or other applicable law in the port authority. (2) Appoint, with the advice and consent of the board of directors of the port authority, no more than nine persons as executive level employees. These persons shall be non-merit system employees and may replace...
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36-26-121
Section 36-26-121 Annual itemized statement of employee and retirement benefits, and total employer contributions to retirement systems and health insurance plans. (a) As used in this article, the following words have the following meanings: (1) EMPLOYEE BENEFIT. Any benefit a public employee received or accrued from his or her employer, including, but not limited to, salary or wages; insurance; allowance for days off such as vacation, holidays, sick leave, or personal days; and contributions toward retirement or pension benefits. (2) HEALTH INSURANCE PLAN. Either of the following health insurance plans as it applies to an individual public employee or retiree: a. The State Employees' Health Insurance Plan. b. The Public Education Employees' Health Insurance Plan. (3) RETIREE. A retiree or a beneficiary of a deceased retiree who receives an employee benefit or pension benefit from a retirement system, as defined in this section. (4) RETIREMENT SYSTEM. One of the following as it applies...
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36-26-48
Section 36-26-48 Lump-sum merit reward payments for certain full-time state employees. (a) Commencing October 1, 2019, and based on the availability of funds, an appointing authority may provide a lump sum merit reward payment, in an amount of up to two and one-half percent of the annual base salary of a qualified employee on his or her anniversary date if, on October 1 of the fiscal year in which the merit reward payment is to be paid, all of the following conditions have existed for the previous two consecutive fiscal years: (1) The employee has earned the maximum rate of pay allowed in his or her pay range. (2) The employee has met or exceeded standards on his or her annual performance appraisal. (3) A cost-of-living increase has not been provided to state employees. (b) At the beginning of each fiscal year, an appointing authority shall determine what percentage amount shall be used for calculating the total amount of lump sum merit reward payments to be paid to all qualified...
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40-18-15.3
Section 40-18-15.3 Deductions for health insurance premiums. (a) As used in this section, the following terms shall have the following meanings: (1) QUALIFYING EMPLOYEES. Alabama resident employees who are employed by qualifying employers, earn no more than $50,000 of wages in the applicable tax year, and report no more than $75,000 of adjusted gross income on their Alabama individual income tax return ($150,000 if married filing jointly) for the applicable year. (2) QUALIFYING EMPLOYERS. Employers with less than 25 employees. (b) For tax years beginning after December 31, 2010, in addition to any other Alabama income tax deduction that a qualifying employee may be entitled to with respect to the payment of health insurance premiums, qualifying employees shall be allowed to deduct from Alabama gross income 100 percent of the amounts they pay as health insurance premiums as part of an employer provided health insurance plan provided by a qualifying employer. (c) In addition to any other...
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45-37A-51.192
Section 45-37A-51.192 City's contributions. (a) The city shall pick up employer payment of required participants' contributions in lieu of salary or wages through a program and plan amendments relating to the city's employees meeting the requirements of the United States Internal Revenue Code, as amended. (b)(1) Beginning July 1, 1995, the contribution of the employer, excluding the board of health and employees of the board of health, shall be determined by the actuary of the board at the level necessary to fully fund the system. The actuary shall be required to make the determination for each actuarial year. (2) Beginning on July 1, 2017, the employer's total minimum rate of contribution into the fund, excluding the board of health, shall increase to 7.25 percent. (3) Beginning on July 1, 2018, the employer's total minimum rate of contribution into the fund, excluding the board of health, shall increase to 8.50 percent. (4) Beginning on July 1, 2020, the employer's total minimum rate...
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16-60-351
Section 16-60-351 Credit for qualifying education expenses. (a)(1) For tax years commencing January 1, 2015, and thereafter, a taxpayer who files a state income tax return and is not a dependent of another taxpayer may claim a tax credit for a contribution made to the Department of Postsecondary Education for qualifying educational expenses directly associated with the Career-Technical Dual Enrollment Program as defined by State Board of Education policy. (2) The tax credit may be claimed by the taxpayer in an amount equal to 50 percent of the total contribution or contributions made to the Department of Postsecondary Education during the taxable year for which the credit is claimed, but such credit is not to exceed an amount greater than 50 percent of the taxpayer's total Alabama income tax liability, and in no case more than five hundred thousand dollars ($500,000) for any given tax year. (3) The cumulative amount of tax credits issued pursuant this article shall not exceed five...
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41-23-24
Section 41-23-24 Tax incentives; adoption of rules to implement tax credits and incentives; maximum tax credit per new permanent employee; application of tax credits; tax credits are in addition to exemptions and credits under Chapter 18 of Title 40; no credits for taxes to other states. (a) Any provisions of Title 40, Chapter 18, notwithstanding, and specifically any provisions of Sections 40-18-22, 40-18-35, 40-18-35.1, 40-18-37 and 40-18-38, to the contrary notwithstanding, the following tax incentives may be available to any business, industry or manufacturer who complies with the provisions of this article: (1) INCOME TAX CREDIT. There may be a five-year credit of varying proportions of taxes due from zone operations: first year, 80 percent; second year, 60 percent; third year, 40 percent; fourth and fifth years, 20 percent. This credit is available for corporations, partnerships, and proprietorships provided that 30 percent of the new permanent employees were formerly unemployed...
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