Article

Alabama Enterprise Zone Act

Ala. Code § 41-23-20— Short Title; Legislative Findings and Purpose.
Ala. Code § 41-23-21— Definitions.
Ala. Code § 41-23-22— Enterprise Zones Generally.
Ala. Code § 41-23-23— Applications; Selection of Zones; Enterprise Zone Advisory Council.
Ala. Code § 41-23-24— Tax Incentives; Adoption of Rules to Implement Tax Credits and Incentives; Maximum Tax Credit Per New Permanent Employee; Application of Tax Credits; Tax Credits Are in Addition to Exemptions and Credits Under Chapter 18 of Title 40; No Credits for Taxes to Other States.
Ala. Code § 41-23-25— Nontax Incentives.
Ala. Code § 41-23-26— Additional Requirements for Business, Etc., to Receive Benefits.
Ala. Code § 41-23-27— Annual Report of Department.
Ala. Code § 41-23-28— Required Agreement by Appropriate Governing Authority.
Ala. Code § 41-23-29— Powers and Duties of Department.
Ala. Code § 41-23-30— Contracts with Eligible Businesses to Provide for Tax Exemptions; Preference to Alabama Manufacturers; Endorsement Resolution; Certification as to Employees; Wage Subsidies.
Ala. Code § 41-23-31— Rules and Regulations; Cooperation of Agencies.
Ala. Code § 41-23-32— Federal Tax Exemptions and Enterprise Zone Legislation.
Ala. Code § 41-23-33— (Repealed by Act 2023-546, § 10, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives.