Code of Alabama

Ala. Code § 38-4-8 (2026)

Assistance Grants Exempt from Taxes, Levy, Garnishment, or Other Process, and Inalienable; Bankruptcy.

✓ official Alabama Legislature (ALISON) text, current July 2026

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All amounts paid or payable as public assistance to needy persons shall be exempt from any tax levied by the state or any subdivision thereof and shall be exempt from levy, garnishment, attachment or any other process whatsoever and shall be inalienable, and in the case of bankruptcy, shall not pass to the trustee or other person acting on behalf of the creditors of the recipient of public assistance.

(Acts 1951, No. 703, p. 1211, §21.)

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 2000–2021 · leading case: Brasher v. McGregor (In Re Brasher), 253 B.R. 484 (M.D. Ala. 2000).

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Brasher v. McGregor (In Re Brasher), 253 B.R. 484 (M.D. Ala. 2000). · cites it 21× “Appellant Wendy Glasgow Brasher, a Chapter 7 debtor, challenges a decision of the United States Bankruptcy Court for the Middle District of Alabama sustaining the appellee bankruptcy trustee’s objection to Brasher’s claim of exemption under § 38-4-8 of Title 38 of the 1975 Code…”

Daniel G. Hamm v. Tomeka Scott James, 406 F.3d 1340 (11th Cir. 2005). · cites it 5× “In each bankruptcy case, the Debtor filed a personal property schedule claiming an interest in such EITC payments as exempt property pursuant to Alabama Code § 38-4-8 (1975). In each bankruptcy case, the Trustee objected to the exemption of the EITC payments from the bankruptcy…”

Williamson v. Murray (In re Murray), 506 B.R. 129 (10th Cir. BAP 2014). “2005) (EITC refund quali-fled as "public assistance” and could be claimed as exempt under Ala. Code § 38-4-8 because it fit within the ordinary meaning and dictionary term of public assistance as government aid to needy persons); In re Tomczyk, 295 B.”

In Re Thompson, 336 B.R. 800 (Bankr. D. Nev. 2005). “Ala. Code § 38-4-8 . 10 . Idaho Code § 11-603 (4).”

In Re Connors, 348 B.R. 1 (Bankr. D. Me. 2006). “” Ala.Code § 38-4-8. Like 22 M.R.S.A. § 3766, § 38-4-8 is contained in the "Public Welfare” title of the Alabama Code.”

In Re: Adelina Moreno (9th Cir. BAP 2021). “” Ala. Code § 38-4-8 . 12 To begin, Trustee argues that the tax credits are not “federal aid assistance.”

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