Alabama Enterprise Zone Tax Exemption

Benefit

Percentage

—

Flat

—

Duration

5 years

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

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