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State TaxState tax Alabama Accountability Act Tax Credits State tax The 2013 Alabama Accountability Act provides a parent-taxpayer refundable tax credit available to eligible individual income taxpayers, limited to $3,563 for the 2013 tax year. State tax In addition, a scholarship granting organization (SGO) contribution tax credit is available to both individual taxpayers and corporate taxpayers. The maximum eligible amount for individuals is $7,500, but is limited to one half of the taxpayer’s tax liability amount for the year. Corporate taxpayers are limited to one half of the corporation’s tax liability amount, beginning with the corporation’s 2013 tax year. The Alabama Schedule AATC7 Alabama Accountability Tax Credit will be used to claim the credits. Full details of these tax credits are available at http://www.revenue.alabama.gov/accountability/.
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