# Ala. Code § 40-18-2.1: Section 40-18-2.1 Income of Foreign Missionary Exempt

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-2.1

## Section

- **Citation:** Ala. Code § 40-18-2.1
- **Heading:** Section 40-18-2.1 Income of Foreign Missionary Exempt
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 18 / Section 40-18-2.1

## Text

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.

## Nearby sections

- [Ala. Code § 40-18-1 Section 40-18-1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-1.md)
- [Ala. Code § 40-18-1.1 Section 40-18-1.1 Operating Rules](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-1.1.md)
- [Ala. Code § 40-18-2 Section 40-18-2 Levied; Persons and Subjects Taxable](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-2.md)
- [Ala. Code § 40-18-2.1 Section 40-18-2.1 Income of Foreign Missionary Exempt](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-2.1.md)
- [Ala. Code § 40-18-2.2 Section 40-18-2.2 Exemption of Certain Nonresident Income](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-2.2.md)
- [Ala. Code § 40-18-3 Section 40-18-3 (Effective January 1, 2025) Income of Officers or Agents of the United States, Etc](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-3.md)
- [Ala. Code § 40-18-4 Section 40-18-4 Interest or Other Income Received from Obligations of the United States or Its Possessions, Agencies or Instrumentalities](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-4.md)
- [Ala. Code § 40-18-5 Section 40-18-5 Tax on Individuals](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-5.md)
- [Ala. Code § 40-18-6 Section 40-18-6 Gain or Loss - Basis of Property; Adjusted Basis](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-6.md)
- [Ala. Code § 40-18-6.1 Section 40-18-6.1 Gain or Loss - Special Rules for Capital Gains Invested in Opportunity Zones](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-6.1.md)
- [Ala. Code § 40-18-7 Section 40-18-7 Gain or Loss - Determination of Amount](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-7.md)
- [Ala. Code § 40-18-8 Section 40-18-8 Gain or Loss - Recognition](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-8.md)
- [Ala. Code § 40-18-8.1 Section 40-18-8.1 Gain or Loss - Recognition of Gains Invested in Opportunity Zones](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-8.1.md)
- [Ala. Code § 40-18-9 Section 40-18-9 Gain or Loss - Optional Method for Returning as Income Increases in Redemption Value of Securities Purchased at a Discount](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-2.1. Check the current official text before relying on it. Not legal advice.