Ala. Code § 40-18-322
For all tax years beginning on or after January 1, 2018, a qualified employer subject to the requirements of this article and Sections 40-18-290 through 40-18-293 shall be eligible for an additional nonrefundable credit against the income tax liability imposed or the state portion of the financial institution excise tax owed in an amount equal to two thousand dollars ($2,000) for each new unemployed or combat veteran hired after March 12, 2018, for a full-time position paying at least fourteen dollars ($14) per hour, the majority of the duties of which are at a business location within Alabama. The additional credit shall be available in the tax year during which the employee has completed 12 months of consecutive employment.
Ala. Code § 40-18-322 (1975)