ALtax_creditpct_of_investmentinactive

Alabama Income Tax Capital Credit (Legacy)

ITCC · Alabama

Summary

Predecessor investment credit program. Sunset on January 2, 2016 — no longer available for new projects. Projects that filed Form INT with ALDOR on or before January 2, 2016, may continue under original terms.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: —
Sunset: 2016-01-02
Application deadline: —
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (3)

grandfathered_only: true
cutoff_form: Form INT
cutoff_date: 2016-01-02

Tax bases

corporate_income_taxprimary

Source

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

Legacy program — replaced by Section 40-18-376 Investment Credit

Last verified: 2026-04-12

Grandfathered projects that submitted Form INT by January 2, 2016, continue under original program terms.