Ala. Code § 41-23-251

The Legislature finds and declares that the health, safety, and welfare of the people of this state are dependent upon the continued encouragement, development, growth, and expansion of the private sector within the state. The Legislature finds that expanding upon current research and development activities in the state would improve the employment opportunities, products, and services available to the citizens of the state. Therefore, it is declared to be the purpose of this article to encourage new and continuing efforts to conduct research and development activities within this state.