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Code · Alabama · Title 38 Public Welfare. · Chapter 14 Individual Development Account Program.

Section 38-14-7 Exclusion from Gross Income.

60 words·~1 min read·/al/title-38-public-welfare/chapter-14-individual-development-account-program/38-14-7·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Money deposited into individual development accounts shall not be included in gross income for income tax purposes. Any amount withdrawn from a parallel account, matching funds, may not be includable in an eligible individual’s gross income. Money withdrawn from an individual development account shall only be included in gross income if used for a purpose other than a qualified purpose.
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