# Ala. Code § 40-18-3: Section 40-18-3 (Effective January 1, 2025) Income of Officers or Agents of the United States, Etc

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C18_S40-18-3

## Section

- **Citation:** Ala. Code § 40-18-3
- **Heading:** Section 40-18-3 (Effective January 1, 2025) Income of Officers or Agents of the United States, Etc
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 18 / Section 40-18-3

## Text

The salaries, fees, commissions, or other income of officers or agents of the United States or its agencies and instrumentalities or its contractees, received from the United States or from its agencies and instrumentalities, shall be subject to income taxes levied by the State of Alabama as other income is taxed, but without discrimination, and only to the same extent and in the same manner as other income is taxed, insofar as the State of Alabama may be constitutionally or legally authorized to tax such income; provided, that money paid by the United States to a person as compensation for active service as a member of the armed forces of the United States, including members of the National Guard and Reserve components, in a combat zone designated by executive order of the President of the United States, deployed to locations outside the United States, or activated by the Governor of the State of Alabama or the President of the United States to support state or federal response to emergencies within or outside of the United States shall not be subject to income taxes levied by the State of Alabama.

## 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_S40-18-3. Check the current official text before relying on it. Not legal advice.