Section 40-18-270 – Short Title.

Section 40-18-270 Short title. This article shall be known as the Reemployment Act of 2010. (Act 2010-557, p. 1132, §1.)

Section 40-18-271 – Deduction for Businesses That Hire Certain Unemployed Persons.

Section 40-18-271 Deduction for businesses that hire certain unemployed persons. (a) An Alabama income tax deduction is established for employers that create new jobs for unemployed persons. The deduction shall equal 50 percent of the gross wages paid to each person hired by an employer who, at the time of such employment, was drawing unemployment […]

Section 40-18-272 – Adoption of Rules.

Section 40-18-272 Adoption of rules. The Department of Revenue shall have the authority to adopt such rules as necessary to carry out this article. (Act 2010-557, p. 1132, §3.)