Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-135 - INCOME TAX CREDITS
Section 810-3-135-.01 - Income Tax Credit For Qualifying Workplace Education Costs In The Basic Skills Education Program
Universal Citation: AL Admin Code R 810-3-135-.01
Current through Register Vol. 42, No. 11, August 30, 2024
(1) SCOPE. This regulation sets forth definitions of terms used in regulation 810-3-135-.02 which establishes the computation and limitation of the credit and procedures to be followed.
(2) DEFINITIONS. The following terms have the meaning ascribed to them for the purposes of implementing Code of Ala. 1975, § 40-18-135 and associated regulations, unless the context clearly indicates otherwise.
(a) Approved basic skills education program.
A basic skills education program that has received written approval from the
Alabama Department of Education pursuant to this article.
(b) Basic skills education program. An
approved employer provided or employer sponsored education program that
enhances basic skills of employees up to and including the twelfth grade
functional level.
(c) Costs of
education. Direct instructional expenses incurred for or relating to
instructors, materials, or equipment used in the qualifying program, or for
supplies, textbooks, or salaries, including compensation paid to employees
while participating in an approval basic skills education program.
(d) Employee. An individual resident of
Alabama who is employed for at least 24 hours per week by the employer seeking
the income tax credit and who has been continuously employed for at least 16
weeks.
(e) Employer. A resident or
nonresident individual or corporate business, including but not limited to, a
subchapter "S" corporation, that is subject to the state income tax.
(f) Employer provided. An approved basic
skills education program offered by the employer on the premises of the
employer or on premises approved by the Alabama Department of
Education.
(g) Employer sponsored.
A contractural arrangement with a school, college, university, adult basic
skills education program, or other approved provider that offers an approved
basic skills education program that is paid for by the employer.
Authors: Jeff Taylor, V. R. Frost
Statutory Authority: Code of Ala. 1975, § 40-18-135.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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