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