Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-9B-4.1 — Availability of Incentives. (Amended by Act 2026-573)
AMENDED BY ACT 2026-573, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE.
In no event shall any incentive provided in Act 2012-210 be available to any company filing an application after July 31, 2028. Any project granted an incentive prior to July 31, 2028, shall be entitled to the incentive pursuant to the project agreement regardless of whether Act 2012-210 is reauthorized.
Source: official text