AL · constitutions
Ala. Const. art. XI, § 211.04
Deduction of Federal Income Tax from Gross Income When Computing State Income Tax
In computing net income for state income tax purposes for the calendar year 1965 and each year thereafter, a resident individual taxpayer shall be allowed to deduct from his gross income the amount of federal income tax paid or accrued within the taxable year. A nonresident individual income taxpayer shall be allowed to deduct only that amount of federal income tax paid or accrued in the taxable year on income received from sources within the state.
Provenance
- Source
- alison.legislature.state.al.us
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
bb9c92f94629016cc03463e987a8948b3d7c63c96ea154c080959b2049403c94
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