40-18-422
Section 40-18-422 (Credit expires after 2025 tax year unless extended.) Tax credit for eligible employers of apprentices. (a) For tax years beginning on or after January 1, 2017, through the tax year beginning January 1, 2019, an Alabama income tax credit is allowed for eligible employers that employ an apprentice for at least seven full months of the prior taxable year. The credit shall equal up to one thousand dollars ($1,000) for each apprentice employed, not to exceed five apprentices employed. The Department of Revenue, in consultation with the Workforce Development Division of the Department of Commerce, shall establish a scale reflecting ranges of amounts of money an employer has invested in an eligible apprentice and a corresponding tax credit amount and shall award the tax credit in accordance with this scale following confirmation from the Workforce Development Division that the apprentice for whom the credit is claimed is in compliance with all federal and state requirements...
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40-18-421
Section 40-18-421 (Credit expires after 2021 tax year unless extended.) Definitions. For the purposes of this article, the following terms shall have the following meanings: (1) APPRENTICE. A worker at least 16 years of age, except where a higher minimum age standard is otherwise fixed by law, who is employed to learn an apprenticeable occupation as provided in 29 C.F.R. Part 29.4. The term includes a person who is compensated by a third party but whose apprenticeable work occurs under the supervision of an eligible employer. (2) APPRENTICESHIP AGREEMENT. A written agreement, complying with 29 C.F.R. Part 29.2 between an apprentice and either the apprentice's program sponsor, or an apprenticeship committee acting as agent for the program sponsors, which contains the terms and conditions of the employment and training of the apprentice. (3) DIVISION. The Workforce Development Division of the Department of Commerce. (4) ELIGIBLE EMPLOYER. A taxpayer who employs an apprentice pursuant to...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds that the number of students attending the several school systems located in those areas of North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions will collectively increase by an estimated 9,000 students. As a result, there will be a need for the construction of additional school facilities as well as the renovation of existing school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions will have a positive impact on future receipts to the Education Trust Fund, as the significant population growth in North Alabama will increase sales, income, and other tax collections. Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital improvement costs associated with BRAC-related school construction. (b) The Alabama Public School and College Authority is hereby authorized to sell and issue its...
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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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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements; rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160, or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer eligible to claim a credit under this subdivision who is a shareholder, partner, or member thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit. (2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly in an amount equal to 100 percent of the total...
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16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide educational flexibility and state accountability for students in failing schools: (1) For tax years beginning on and after January 1, 2013, an Alabama income tax credit is made available to the parent of a student enrolled in or assigned to attend a failing school to help offset the cost of transferring the student to a nonfailing public school or nonpublic school of the parent's choice. The income tax credit shall be an amount equal to 80 percent of the average annual state cost of attendance for a public K-12 student during the applicable tax year or the actual cost of attending a nonfailing public school or nonpublic school, whichever is less. The actual cost of attending a nonfailing public school or nonpublic school shall be calculated by adding together any tuition amounts or mandatory fees charged by the school to the student as a condition of enrolling or of maintaining enrollment in the...
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40-23-196
Section 40-23-196 Refund or credit of excess taxes paid. (a) Any taxpayer who pays a simplified sellers use tax through this program that is higher than the actual state and local sales or use tax levied in the locality where the sale was delivered may file for a refund or credit of the excess amount paid to the eligible seller participating in the program. A business taxpayer who has a registered consumer use tax account with the department may claim credit for the overpayment of simplified use tax on their consumer use tax return in a manner prescribed by the department. All other taxpayers may file a petition for refund in the manner prescribed by the department. The petition for refund may only be filed once per year. In the event the amount due to be refunded in a year is less than twenty-five ($25.00) dollars, payment of the refund may be deferred by the department and combined with amounts due to be paid pursuant to subsequent annual refund petitions for a period of up to three...
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41-29-332
Section 41-29-332 Alabama Office of Apprenticeship - Created; purposes; management; application for recognition. (a) The Alabama Office of Apprenticeship is established as a part of the Workforce Development Division of the Department of Commerce, in accordance with 29 U.S.C. §50, 29 C.F.R., Subtitle A, Parts 29 and 30, and Article 20 of Chapter 18 of Title 40, the Apprenticeship Tax Credit Act of 2016. The Alabama Office of Apprenticeship is established for all of the following purposes: (1) To exercise nonexclusive authority to determine whether an apprenticeship program conforms to the regulations published in 29 C.F.R., Subtitle A, Parts 29 and 30. (2) To set forth labor standards necessary to safeguard the welfare of apprentices. (3) To establish policies and procedures for the registration and deregistration of preapprenticeships, youth registered apprenticeships, and registered apprenticeships. (4) To serve as the registration agency for preapprenticeships, youth registered...
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41-29-334
Section 41-29-334 Alignment of training and instruction; development of Alabama Industry Recognized and Registered Apprenticeship model. (a) The Alabama Office of Apprenticeship, in consultation with the Governor's Office of Education and Workforce Transformation, the P-20W Council, the Alabama Workforce Council Committee on Credentialing and Career Pathways, the State Department of Education, the Alabama Community College System, the Alabama Workforce Council, the regional workforce councils, the State Workforce Development Board, and the local workforce development boards, to the maximum extent practicable and permissible under state and federal law, shall align the required technical instruction and on-the-job training required for the completion of registered and industry-recognized apprenticeship programs in the state offered to career and technical education concentrators, to the regional and statewide lists of in-demand career pathways credentials, and to the two-prong career...
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16-60-350
Section 16-60-350 Definitions. For the purposes of this article, the following words shall have the following meanings: (1) CAREER-TECHNICAL DUAL ENROLLMENT PROGRAM. A program that allows eligible high school students to enroll in college-level career technical education courses, as designed by the Chancellor of the Department of Postsecondary Education, that are offered at Alabama Community College System institutions and allows such enrolled students to concurrently earn high school and college credit in courses toward a certificate or degree, or both, and which prepares them to enter the workforce in high skill, high wage, or high demand occupations. (2) CONTRIBUTION. A donation of cash. (3) ELIGIBLE STUDENT. A high school student who meets the eligibility requirements and standards as prescribed by State Board of Education policy to enroll for Career-Technical Dual Enrollment Program courses. (4) QUALIFYING EDUCATIONAL EXPENSES. Tuition, fees, books, materials, and supplies...
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