ALtax_creditflat_per_unit

Alabama Coal Credit

COAL · Alabama

Summary

$1 per ton of Alabama coal produced above a base-year production level. Effective for tax years beginning on and after January 1, 1995.

Benefit

Percentage: —
Flat: $1 per ton_incremental
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: 1995-01-01
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (2)

industry_keywordTaxpayer must be a producer of coal mined in Alabama
production_incrementCredit applies only to coal produced above the base-year (1994) production level

Preference / tiering rules (0)

None.

NAICS industries (1)

2121 Coal Mining

Geo zones (0)

Statewide / none specified.

Tags (2)

requires_precertification: true
portal: My Alabama Taxes

Tax bases

corporate_income_taxprimary

Source

https://www.revenue.alabama.gov/tax-incentives/income-tax-incentives/

Sections 40-18-220 through 40-18-221, Code of Ala. 1975

Last verified: 2026-04-12