Section 40-18-2.1 - Income of foreign missionary exempt.

AL Code § 40-18-2.1 (2019) (N/A)
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All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries for a minimum of 24 months and is employed or appointed by a church or other like religious organization is hereby exempted from any state income taxation or like taxation by whatever name called.