Section 40-18-139 Reimbursement to employer. - Alabama Statutes

Section 40-18-139

Reimbursement to employer.

No tax credit shall be granted pursuant to this article to any employer of an employee participating in a basic skills education program if the employer receives or requires reimbursement or any form of remuneration for any cost of the education.

(Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §5.)