|
16-6D-9
by the end of the academic year ending within the next succeeding calendar year shall be turned
over to and deposited with the State Department of Education for the benefit of its At-Risk
Student Program to be distributed to local boards of education on the basis determined by
the State Department of Education in furtherance of support to underperforming schools. h.
Ensure that at least 75 percent of first-time recipients of educational scholarships were
not continuously enrolled in a private school during the previous academic year. i.
Cooperate with the Department of Revenue to conduct criminal background checks on all of their
employees and board members and exclude from employment or governance any individual who may
reasonably pose a risk to the appropriate use of contributed funds. j. Ensure that educational
scholarships are portable during the academic year and can be used at any qualifying school
that accepts the eligible student according to the wishes of the parent. If...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
16-6D-4
system for flexibility and plan for annual accountability measures and five-year targets for
all participating schools within the school system. (9) LOCAL BOARD OF EDUCATION. A city or
county board of education that exercises management and control of a local school system pursuant
to state law. (10) LOCAL SCHOOL SYSTEM. A public agency that establishes and supervises one
or more public schools within its geographical limits pursuant to state law. (11) NONPUBLIC
SCHOOL. Any nonpublic or private school, including parochial schools, not under the
jurisdiction of the State Superintendent of Education and the State Board of Education, providing
educational services to children. A nonpublic school provides education to elementary or secondary,
or both, students and has notified the Department of Revenue of its intention to participate
in the scholarship program and comply with the requirements of the scholarship program. A
nonpublic school does not include home schooling. (12) PARENT....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-4.htm - 8K - Match Info - Similar pages
25-4-10
mean an individual who: (i) Furnishes individuals to perform service in agricultural labor
for any other persons; (ii) Pays (either on his or her own behalf or on behalf of such other
person) the individuals so furnished by him or her for the service in agricultural labor performed
by them; and (iii) Has not entered into a written agreement with the farm operator under which
such crew leader is designated as an employee of such farm operator. b. Domestic service after
December 31, 1977, in a private home, local college club, or local chapter of a college
fraternity or sorority performed for a person, their spouse, or estate who paid cash remuneration
of $1,000 or more in any calendar quarter in the current calendar year or the preceding calendar
year to individuals employed in such domestic service. For the purposes of this paragraph
b. the term "domestic service" includes all service for a person in the operation
and maintenance of a private household, local college club, or local...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-8.htm - 10K - Match Info - Similar pages
45-13-244
the amount of the tax determined by the county commission shall be paid on the net difference,
that is, the price of the new or used vehicle sold less the credit for the used vehicle taken
in trade. (2) The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. (d) The tax levied by this section may be collected by the State Department
of Revenue, or a private firm under contract with the county commission, at the same
time and in the same manner as state sales and use taxes are collected. On or prior to the
date the tax is due, each person subject to the tax shall file with the collection agency
a report in the form prescribed by the collection agency. The report shall set forth, with
respect to all sales and business transactions that are required to be used as a measure of
the tax levied, a correct statement of the gross proceeds of all the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16A-7.htm - 24K - Match Info - Similar pages
45-8A-22.118
or political subdivision thereof, or any agency or instrumentality of any of the foregoing,
other than military service or service for credit which was obtained as a result of a repayment
described in Internal Revenue Code Section 415(k)(3); 2. Service, including parental, medical,
sabbatical, and similar leave, as an employee, other than as an employee described in subparagraph
1., of an educational organization described in Internal Revenue Code Section 170(b)(1)(A)(ii)
which is a public, private, or sectarian school which provides elementary or secondary
education, through grade 12, or a comparable level of education, as determined under state
law; 3. Service as an employee of an association of employees who are described in subsection
(e)(3)b.1.; or 4. Military service, other than qualified military service, recognized by the
plan. In the case of service described in subsections (e)(3)b.1, 2, and 3, such service will
be nonqualified service if recognition of such service would...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-22.118.htm - 30K - Match Info - Similar pages
40-18-391
Section 40-18-391 Definitions. For the purpose of this article, the following words and phrases
shall have the following meanings: (1) ALABAMA SMALL BUSINESS EMPLOYER. A business organization
duly formed, organized, or qualified to do business in the state, with its headquarters or
principal place of business in the state, and having 75 or fewer employees during the tax
year in which the tax credit is claimed pursuant to this article, other than new employees
for which a credit is allowed by this article. (2) DEPARTMENT. The Alabama Department of Revenue.
(3) NET EMPLOYEE GROWTH. An Alabama small business employer's net increase in the total number
of full-time employees residing in Alabama based on the following: a. The total number of
full-time Alabama employees on the last date of each tax year in which the employer is claiming
a credit pursuant to this article; minus, b. The total number of full-time Alabama employees
on July 24, 2016. (4) QUALIFIED NEW EMPLOYEE. A new employee of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-391.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-422.htm - 5K - Match Info - Similar pages
45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.01.htm - 5K - Match Info - Similar pages
|