ALtax_creditpct_of_investment

Basic Skills Education Credit

BSEC · Alabama

Summary

Credit equal to 20% of the actual cost of employer-sponsored basic-skills or ESL education programs for employees up to 12th-grade functional level.

Benefit

Percentage: 20% of program_cost
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: —
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 (0)

None.

Tax bases

corporate_income_taxprimary

Source

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

Sections 40-18-135 through 40-18-139, Code of Ala. 1975

Last verified: 2026-04-12