The Alabama Department of Revenue administers several tax incentives available for existing industries, expanding industries, and new industries locating in Alabama. Tax incentives are created and administered under the Alabama Constitution of 1901 and the Code of Alabama 1975. The statutory basis for Alabama tax incentives gives industry a stable framework for long term investment.

Immigration Act Ruling Chief United States District Judge Sharon Lovelace Blackburn issued a ruling on September 28, 2011 regarding the temporary injunction which enjoined (Act 2011-535), the Beason-Hammon Alabama Taxpayer and Citizen Protection Act, commonly referred to as the Immigration Act. Based on this ruling, in order to receive state or other public incentives, any business entity that employs one or more employees shall not knowingly employ, hire for employment, or continue to employ an unauthorized alien, and shall attest to such by sworn affidavit, which is available on this website. Further, the business entity shall provide documentation establishing that the business entity or employer is enrolled in the E-Verify program.

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INFORMATION FOR NEW INDUSTRIES New "Tax Incentives for Industry booklet" Coming Soon  Summary of Alabama Taxes and Tax Incentives    Taxpayer Assistance Brochures