§ 12-6-3632

There is allowed as a nonrefundable credit against the tax imposed pursuant to Section 12-6-510 on a full-year resident individual taxpayer an amount equal to one hundred twenty-five percent of the federal earned income tax credit (EITC) allowed the taxpayer pursuant to Internal Revenue Code Section 32. HISTORY: 2017 Act No. 40 (H.3516), Section 16.A, eff May 10, 2017.