ALtax_creditpct_of_investmentrefundabletransferable

2017 Alabama Historic Rehabilitation Tax Credit

HISTREHAB · Alabama

Summary

25% credit of qualified rehabilitation expenditures for certified historic structures. Refundable and transferable once at the entity level. Must be claimed in the tax year the certified rehabilitation is placed in service. Sunsets 2027.

Benefit

Percentage: 25% of qualified_rehabilitation_expenditures
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: both_available
Program family: —
Effective: —
Sunset: 2027-12-31
Application deadline: —
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (2)

transfer_limit: once_at_entity_level
claim_level: entity

Tax bases

corporate_income_taxprimary

Source

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

Sections 40-9F-30 through 40-9F-38, Code of Ala. 1975 (Section 40-9F-32)

Last verified: 2026-04-12

Credit must be claimed at the entity level in the year placed in service. Transferable once at entity level.