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2025 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 18 - Income Taxes.
Article 16 - Alabama Jobs Act.
- Section 40-18-370 - Short Title; Legislative Findings; Definitions.
- Section 40-18-370.1 - Legislative Findings as to Enhancement of Alabama Jobs Act.
- Section 40-18-371 - Requirements for Receipt of Incentives.
- Section 40-18-372 - Qualifying Projects - Activities and Standards.
- Section 40-18-373 - Approved Companies.
- Section 40-18-374 - Claiming of Incentives; Project Agreement; Amounts and Durations of Incentives.
- Section 40-18-375 - Jobs Credit Against Utility Taxes; Realization of Benefits; Rulemaking Authority.
- Section 40-18-376 - Investment Credit; Realization Methods; Rulemaking Authority.
- Section 40-18-376.1 - Projects in Targeted or Jumpstart Counties.
- Section 40-18-376.2 - Additional Jobs Credit for Employment of Veterans.
- Section 40-18-376.3 - Qualifying Projects by Technology Companies.
- Section 40-18-376.4 - Qualifying Projects by Underrepresented Companies.
- Section 40-18-377 - Project Agreements Forwarded to Department of Revenue; Incentives Not Deemed Securities; Disclosure, Use, and Dissemination of Information.
- Section 40-18-378 - Verification of Employment Numbers; Audits; Return of Unearned Credit Amounts; Liability of Incentivized Companies.
- Section 40-18-379 - Joint Legislative Advisory Committee on Economic Incentives.
- Section 40-18-379.1 - Publication of Certain Information Regarding Economic Development Incentives Awarded Under the Alabama Jobs Act.
- Section 40-18-380 - Implementation of Article.
- Section 40-18-381 - Construction of Article.
- Section 40-18-382 - Continuation or Reinstatement of Incentives.
- Section 40-18-383 - Maximum Balance of Outstanding Incentives; Availability of Incentives to Qualifying Projects.
- Section 40-18-384 - Specific Industrial or Research Enterprises; Amounts and Durations of Incentives; Fees for Amendments to Project Agreements.
- Section 40-18-385 - Implementation and Administration of the Alabama Incentives Modernization Act.
- Section 40-18-386 - Reductions of Distribution for Education Trust Fund and General Fund.
- Section 40-18-387 - Applicability of the Enhancing Economic Progress Act to Service Territories for Electric Suppliers.
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