Ala. Code § 40-18-384 — Specific Industrial or Research Enterprises; Amounts and Durations of Incentives; Fees for Amendments to Project Agreements

(a) Both of the following shall be considered industrial or research enterprises for purposes of Chapter 9B of this Title 40, approved activities for purposes of Chapter 9G of this Title 40, and qualifying projects for purposes of Article 16 of Chapter 18 of this Title 40:
(1) Any trade or business predominately consisting of an activity described in Section 40-18-376.3(c).
(2) The agricultural center described in Section 40-18-417(a)(2)b.
(b) The agricultural center is allowed the investment credit as provided in Section 40-18-376 for a period not to exceed 10 years.
(c) For purposes of Article 16 of Chapter 18 of Title 40, the Governor may decrease the amounts and durations of the jobs act incentives. The Department of Commerce may charge fees for amendments to project agreements entered into under Article 16 of Chapter 18 of Title 40.
(d) As to the agricultural center described in Section 40-18-417(a)(2)b., all of the years of the investment credit may be made transferable in the project agreement, using rules similar to those provided in Section 40-18-376(b)(3).