ALtax_creditflat_per_job

Alabama Enterprise Zone Credit

EZ-CREDIT · Alabama

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

https://www.revenue.alabama.gov/tax-incentives/income-tax-incentives/
Sections 41-23-20 through 41-23-32, Code of Ala. 1975 (Section 5)
Last verified: 2026-04-12