ALtax_creditpct_of_investment

Alabama Accountability Act – SGO Credit

AAA-SGO · Alabama

Summary

100% credit for cash contributions to approved Scholarship Granting Organizations (SGOs) funding educational scholarships to qualifying schools. Capped at 50% of taxpayer's total Alabama income tax liability. Carryforward 3 years.

Benefit

Percentage: 100% of contribution_to_sgo
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: 3 years

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: 2013-01-01
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (3)

requires_precertification: true
pass_through_eligible: true
portal: My Alabama Taxes

Tax bases

corporate_income_taxprimary

Source

https://www.revenue.alabama.gov/tax-incentives/income-tax-incentives/

Sections 16-6D-1 through 16-6D-9, Code of Ala. 1975

Last verified: 2026-04-12

Pass-through entities must complete precertification through My Alabama Taxes before passing credit to members.