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Terms Used In Alabama Code 40-18-424

  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1

The tax credits allowed under this article shall be effective January 1, 2017, for the 2017 taxable year and shall continue through the 2025 tax year, unless extended by act of the Legislature.