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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 18 - Income Taxes.
Article 1 - General Provisions.
Section 40-18-2.1 - Income of foreign missionary exempt.
Universal Citation: AL Code § 40-18-2.1 (2019)
Section 40-18-2.1Income of foreign missionary exempt.
All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries for a minimum of 24 months and is employed or appointed by a church or other like religious organization is hereby exempted from any state income taxation or like taxation by whatever name called.
(Acts 1984, 1st Ex. Sess., No. 84-816, p. 249.)
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