Summary
$2,500 tax credit per new permanent employee for businesses located in designated economically depressed Enterprise Zones.
Benefit
- Percentage
- —
- Flat
- $2,500 per job
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- none
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- zone_typeBusiness must be located within a designated Alabama Enterprise Zone (economically depressed area)
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- enterprise_zone — · Alabama Designated Enterprise Zones
Tags (2)
- requires_application: true
- requires_contract: true
Tax bases
- corporate_income_taxprimary
Source
Sections 41-23-20 through 41-23-32, Code of Ala. 1975 (Section 5)
Last verified: 2026-04-12