Today is Sunday, May 19, 2013
Notice!
The Paperless Filing & Payment System will be DISCONTINUED effective July 1, 2013  --  For important instructions, go to http://revenue.alabama.gov/eservices/notice-paperless-filing-system.cfm.
 

Individual & Corporate Income Tax

ADOR - Health Insurance Premiums Paid by Qualifying Small Businesses and their Employees
 

 

Increased Deductions for Health Insurance Premiums Paid by Qualifying Small Businesses and their Employees (Act 2008-559, amended by Act 2011-155)

Section 40-18-15.3, Code of Alabama 1975 provides for increased income tax deductions for health insurance premiums paid by qualifying small business employers and their employees. The laws allows a deduction of an additional 100% of amounts paid as health insurance premiums.

Frequently Asked Questions

Small Business Health Insurance Deduction Form

Administrative Rule
810-3-15.3-.01 Deductions for Small Business Health Insurance Premiums   (pdf version)

 

Updated last: January 30, 2010