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. https://government.report/Resources/Whitepapers/39088a5d-adc8-4754-9404-211b06a28bd2_ANALYSIS-OF-FEDERAL-TAX-LAW.pdf
whitepaper
ANALYSIS OF FEDERAL TAX LAW REVISIONS ON THE STATE OF ALABAMA
The computation of Alabama individual income tax begins with state adjusted gross income. Unlike most state individual income taxes, the Alabama individual income tax is not directly tied to the calculation of federal taxable income. For administrative simplicity, Alabama conforms to certain federal provisions on a rolling basis, which means Alabama will conform to relevant provisions of the new federal law automatically. N/A DOWNLOAD