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A taxpayer shall be allowed a one time, refundable credit against the tax imposed by Section 40-18-2, for a private adoption or the adoption of a qualified foster child. The amount of such credit shall be one thousand dollars ($1,000) per child adopted through a private adoption or qualified foster child to be claimed in the year in which the adoption becomes final.
Cite this article: FindLaw.com - Alabama Code Title 40. Revenue and Taxation § 40-18-361 - last updated January 01, 2019 | https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-18-361/
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