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Income tax credit only offset tax liability derived from non-Alabama sources, Sec. 40-18-21 am'd.
State Legislation Tracker organizes records from LegiScan Pull and Bulk APIs into a static table for transparent comparison. It preserves official source links and dates, marks missing enrichment, and adds deterministic grouping, change, recency, trend, or significance fields only where the documented inputs support them, without recommendations or unsupported claims.