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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-424

(Repealed by Act 2025-539, § 14, Effective December 31, 2024, Unless Extended by an Act of the Legislature) Duration

Official textalison.legislature.state.al.us

REPEALED BY ACT 2023-539, EFFECTIVE SEPTEMBER 1, 2023.
The tax credits allowed under this article shall be effective January 1, 2017, for the 2017 taxable year and shall continue through the 2025 tax year, unless extended by act of the Legislature.

Last amended: Act 2016-314, p. 784, §5; Act 2019-506, §8; Act 2023-539, §14.

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In this chapter (40 sections)
  1. 40-18-411 · (Per Section 40-18-416, This Section Is Repealed Following…
  2. 40-18-412 · (Per Section 40-18-416, This Section Is Repealed Following…
  3. 40-18-413 · (Per Section 40-18-416, This Section Is Repealed Following…
  4. 40-18-414 · (Per Section 40-18-416, This Section Is Repealed Following…
  5. 40-18-415 · (Per Section 40-18-416, This Section Is Repealed Following…
  6. 40-18-416 · (Per Section 40-18-416, This Section Is Repealed Following…
  7. 40-18-417 · Short Title
  8. 40-18-417.1 · Definitions. (Amended by Act 2026-533)
  9. 40-18-417.2 · Applications. (Amended by Act 2026-533)
  10. 40-18-417.3 · Approval of Applications; Agreements. (Amended by Act…
  11. 40-18-417.4 · Scope and Use of Growing Alabama Credits
  12. 40-18-417.5 · Site Preparation or Public Infrastructure Work; Reports
  13. 40-18-417.6 · Forms; Construction of Article; Rulemaking Authority
  14. 40-18-417.7 · Availability of Credits
  15. 40-18-417.8 · Claiming of Credit by Subsidiary of Parent or Holding…
  16. 40-18-417.9 · Applicability of the Enhancing Economic Progress Act to…
  17. 40-18-420 · Short Title
  18. 40-18-421 · Definitions
  19. 40-18-422 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  20. 40-18-423 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  21. 40-18-424 · (Repealed by Act 2025-539, § 14, Effective December 31,…
  22. 40-18-440 · (Effective for Tax Returns Due on or After January 1, 2018)…
  23. 40-18-441 · (Effective for Tax Returns Due on or After January 1, 2018)…
  24. 40-18-442 · (Effective for Tax Returns Due on or After January 1, 2018)…
  25. 40-18-443 · (Effective for Tax Returns Due on or After January 1, 2018)…
  26. 40-18-444 · (Effective for Tax Returns Due on or After January 1, 2018)…
  27. 40-18-445 · (Effective for Tax Returns Due on or After January 1, 2018)…
  28. 40-18-446 · (Effective for Tax Returns Due on or After January 1, 2018)…
  29. 40-18-460 · Exclusion of Cares Act Relief Benefits, Etc., from Alabama…
  30. 40-18-461 · Cancellation of Indebtedness Income Under Cares Act, Etc.,…
  31. 40-18-462 · Amounts of Certain Loans and Grants Under Cares Act, Etc.,…
  32. 40-18-470 · Definitions
  33. 40-18-471 · Application; Standards; Deadlines
  34. 40-18-472 · Project Requirements; Review of Projects
  35. 40-18-473 · Scope and Use of Tax Rebates
  36. 40-18-474 · Tourism Project Sales Tax Incentive Fund
  37. 40-18-475 · Reporting Requirements
  38. 40-18-476 · Applicability of the Enhancing Economic Progress Act to…
  39. 40-18-480 · (Effective Tax Year January 1, 2023, through December 31,…
  40. 40-18-481 · (Effective Tax Year January 1, 2023, through December 31,…
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