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2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 18 — INCOME TAXES.
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.)

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