A tax break that takes effect for many Alabama small businesses on Jan. 1 is being implemented by state tax officials to cover as many companies as possible.
State Revenue Commissioner Tim Russell said his department is interpreting the new law as broadly as possible so that it will cover nearly three-fourths of the businesses in Alabama.
The new state law gives a state tax break to businesses with fewer than 25 employees that provide health insurance to their workers.
The Department of Revenue is interpreting the number as full-time employees only. Otherwise, businesses with lots of part-time employees, such as restaurants and retail stores, would not have qualified for the tax break.


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