Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-136 - Credit to employer
Section 40-18-136 - Credit to employer.
Beginning with tax year 1993, a tax credit of 20 percent of the actual costs of education shall be provided to an employer who provides or sponsors an approved basic skills education program pursuant to this article.
(Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §2.)