The tax credits created by this article may also qualify for federal income tax credits or deductions, but it is not intended for any qualified donation under this article to automatically qualify for any federal income tax credit or deduction.
Ala. Code § 40-18-561
Qualification for Federal Income Tax Credit or Deduction.
Known as the Rural Hospital Investment Act
The act spans §§ 40-18-550 to 40-18-562 (13 sections).
(Act 2025-404, §12.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.