ALtax_creditpct_of_investment

Career-Technical Dual Enrollment Credit

CTDE · Alabama

Summary

50% credit for contributions to the AL Dept. of Postsecondary Education for qualifying Career-Technical Dual Enrollment Program expenses. Annual cap: lesser of 50% of tax liability or $500,000. Carryforward 3 years.

Benefit

Percentage: 50% of contribution_to_postsecondary
Flat: —
Duration: —
Max annual: $500,000 (taxpayer)
Max total: — (taxpayer)
Carryforward: 3 years

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: 2015-01-01
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 (0)

None.

Tax bases

corporate_income_taxprimary

Source

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

Sections 16-60-350 through 16-60-354, Code of Ala. 1975

Last verified: 2026-04-12