During its Spring 2010 regular session, the Alabama legislature passed only a handful of tax bills with statewide impact, perhaps the most notable being the Reemployment Act of 2010 (H.B. 260, 4/22/10; Act No. 2010-557). The Act provides an incentive to create jobs by allowing employers who hire certain unemployed persons to claim an additional income tax deduction for a portion of the wages paid.
In order to expedite guidance to employers in the state, the Alabama Department of Revenue (ADOR), through Ann Winborne, Manager of the Administrative and Support Unit of ADOR's Individual and Corporate Tax Division, notified the authors and others that a list of helpful Q&As has been posted on the Department's website, www.ador.state.al.us/incometax/reemploymentfaqs.html.
This article appears in and is reproduced with the permission of the Journal of Multistate Taxation and Incentives, Vol. 20, No. 6, September 2010. Published by Warren, Gorham & Lamont, an imprint of Thomson Reuters.”