Alabama § 40-18-14.2 - Adjusted Gross Income.
Full text of Alabama Code of Alabama § 40-18-14.2 — Adjusted Gross Income., with citation guidance and answers to common questions.
§ 40-18-14.2. Adjusted Gross Income.
(a) The term “adjusted gross income,” as used in this section, shall mean the gross income as defined by Section 40-18-14, minus the following deductions:
(1) The deductions allowed by this chapter, other than the net operating loss deduction allowed under Section 40-18-15.2, which are attributable to a trade or business carried on by the taxpayer if the trade or business does not consist of the performance of services by the taxpayer as an employee;
(2) The deduction allowed by this chapter for travel expenses of Alabama state legislators while away from home to the extent reimbursed by the State of Alabama;
(3) The deductions allowed by this chapter which consist of expenses paid or incurred by the taxpayer in connection with the performance by him or her of services as an employee, to the extent reimbursed by his or her employer;
(4) The deductions allowed by this chapter attributable to property held for the production of rents or royalties;
(5) The deductions allowed by this chapter to a life tenant of property or to an income beneficiary of property held in trust;
(6) The deduction allowed by this chapter as losses from the sale or exchange of property;
(7) The deduction allowed by this chapter relating to adoption expenses;
(8) The deduction allowed by this chapter for individual retirement accounts;
(9) The deduction allowed by this chapter relating to retirement plans;
(10) The deduction allowed by this chapter relating to alimony;
(11) The deduction allowed by this chapter relating to moving expenses;
(12) The deduction allowed by Section 40-18-15(a)(25) relating to grants-in-aid.
(b) Nothing in this section shall allow any item to be deducted more than once.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-14.2
What does Code of Alabama § 40-18-14.2 cover?
Section 40-18-14.2 ("Adjusted Gross Income.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-18-14.2?
A common citation format is "Code of Alabama § 40-18-14.2" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-18-14.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.