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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-292

Legislative Findings

Official textalison.legislature.state.al.us

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
The Legislature finds and determines, in accordance with its goal, shared by Governor Robert Bentley, of achieving statistical full employment for Alabama’s citizens, that the Legislature intends to foster an optimal environment for job growth throughout the state.

Last amended: Act 2011-551, p. 1017, §3.

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In this chapter (40 sections)
  1. 40-18-220 · Credit for Corporations Producing Coal Mined in Alabama
  2. 40-18-221 · Department to Promulgate and Issue Rules and Regulations
  3. 40-18-222 · (Repealed by Act 2023-546, § 4, Effective December 31,…
  4. 40-18-240 · Definitions
  5. 40-18-241 · Written Statement of Intent to Claim Credit
  6. 40-18-242 · Written Agreements with Department
  7. 40-18-243 · Availability of Credit on Pass-Through Basis
  8. 40-18-244 · Credits Not to Exceed Costs
  9. 40-18-245 · Report to Legislature
  10. 40-18-246 · Regulations; Periodic Audits
  11. 40-18-247 · Affidavit of Compliance
  12. 40-18-248 · Maintenance of Records; Promulgation of Regulations
  13. 40-18-249 · Availability of Credit After December 31, 2005
  14. 40-18-250 · Administration of Article
  15. 40-18-270 · Short Title
  16. 40-18-271 · Deduction for Businesses That Hire Certain Unemployed…
  17. 40-18-272 · Adoption of Rules
  18. 40-18-273 · (Repealed by Act 2023-546, § 5, Effective December 31,…
  19. 40-18-290 · Short Title
  20. 40-18-291 · Definitions
  21. 40-18-292 · Legislative Findings
  22. 40-18-293 · Alabama Income and Financial Institution Excise Tax Credit
  23. 40-18-294 · (Repealed by Act 2023-546, § 6, Effective December 31,…
  24. 40-18-310 · Definitions. (Amended by Act 2026-100)
  25. 40-18-311 · Income Tax Deduction; Contributions to Catastrophe Savings…
  26. 40-18-312 · Distributions from Catastrophe Savings Account; Additional…
  27. 40-18-313 · Promulgation of Rules
  28. 40-18-320 · Short Title
  29. 40-18-320.1 · Definitions
  30. 40-18-321 · Availability of Tax Credit
  31. 40-18-322 · Eligibility for Tax Credit
  32. 40-18-323 · Expenses Associated with a Start-Up Business
  33. 40-18-324 · Duties and Procedures
  34. 40-18-325 · (Repealed by Act 2023-546, § 7, Effective December 31,…
  35. 40-18-340 · Definitions
  36. 40-18-341 · Expense of Qualified Irrigation Equipment
  37. 40-18-342 · Tax Credit for Equipment and Conversion Costs
  38. 40-18-343 · Applicability of Environmental and Water Laws and…
  39. 40-18-344 · Rules and Regulations
  40. 40-18-345 · (Repealed by Act 2023-546, § 8, Effective December 31,…
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