Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-137 - Credit limited to income tax liability
Section 40-18-137 - Credit limited to income tax liability.
The tax credit available to an employer pursuant to this article shall be limited to the amount of the employer's income tax liability for the taxable year as computed without regard to this article.
(Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §3.)