Alabama § 40-18-321 - Availability of Tax Credit.
Full text of Alabama Code of Alabama § 40-18-321 — Availability of Tax Credit., with citation guidance and answers to common questions.
§ 40-18-321. Availability of Tax Credit.
REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
In addition to the tax credit allowed for in the Full Employment Act of 2011 or the Alabama Small Business and Agribusiness Jobs Act, an additional one thousand dollar ($1,000) tax credit is available to a business that meets the requirements for a tax credit under Section 40-18-290 through 40-18-293 or Sections 40-18-391 and 40-18-392, for each unemployed or combat veteran hired for a full-time position paying at least fourteen dollars ($14) per hour, the majority of the duties of which are at a business location within Alabama. The additional credit shall be available in the tax year during which the employee has completed 12 months of consecutive employment.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-18-321
What does Code of Alabama § 40-18-321 cover?
Section 40-18-321 ("Availability of Tax Credit.") 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 § 40-18-321?
A common citation format is "Code of Alabama § 40-18-321" (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 § 40-18-321 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.