I am not sure if I buy that as Section 40 of the Alabama Code that defines taxes states "Income shall be computed on the basis of the same taxable year and in accordance with the same method of accounting that the taxpayer properly employs for federal income tax purposes." I did notice however that the definition section of net income for individuals 40-18-12 was repealed so maybe something else is in the works with the changes to overtime wages that was passed recently.
