(a) The tax credits provided by this article may be claimed beginning January 1, 2026, for the 2026 tax year.
(b) Except as provided in Section 40-18-557(b)(2), no tax credit may be claimed after tax year 2028.
Ala. Code § 40-18-562
Limitations on Tax Credits.
Known as the Rural Hospital Investment Act
The act spans §§ 40-18-550 to 40-18-562 (13 sections).
(Act 2025-404, §13.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.