| http://www.w3.org/ns/prov#value | - (i) The deduction for the 50% may be claimed as an adjustment to income regardless of whether the employee itemizes deductions or claims the standard deduction on the Alabama income tax return. (ii) Premiums paid with pre-tax dollars by a qualifying employee as part of a cafeteria plan will qualify for the 50% deduction as an adjustment to income on the employee???s return.
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