reglab/housing_qa huggingface dataset:
AL Code § 40-18-391 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 17 - Alabama Small Business and Agribusiness Jobs Act.|Section 40-18-391 - Definitions.

Section 40-18-391Definitions.  For the purpose of this article, the following words and phrases shall have the following meanings: (1) ALABAMA SMALL BUSINESS EMPLOYER. A business organization duly formed, organized, or qualified to do business in the state, with its headquarters or principal place of business in the state, and having 75 or fewer employees during the tax year in which the tax credit is claimed pursuant to this article, other than new employees for which a credit is allowed by this article. (2) DEPARTMENT. The Alabama Department of Revenue. (3) NET EMPLOYEE GROWTH. An Alabama small business employer's net increase in the total number of full-time employees residing in Alabama based on the following: a. The total number of full-time Alabama employees on the last date of each tax year in which the employer is claiming a credit pursuant to this article; minus, b. The total number of full-time Alabama employees on July 24, 2016. (4) QUALIFIED NEW EMPLOYEE. A new employee of an Alabama small business employer that, for a qualifying time period of 12 consecutive months, satisfies all of the following criteria: a. Was employed on a full-time basis. b. Was an Alabama resident. c. Received wages from the Alabama small business employer that met or exceeded a total of forty thousand dollars ($40,000). d. Was not a full-time employee of the Alabama small business employer during any time 12 months prior to the start of such qualifying time period. (5) WAGES. Total wages paid to an employee, including gross wages, salaries, overtime, and bonuses. (Act 2016-188, §2.)
AL Code § 40-18-392 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 17 - Alabama Small Business and Agribusiness Jobs Act.|Section 40-18-392 - (Tax Credit Expires January 1, 2019, per Subsection (G)). Qualifications for and Applicability of Tax Credit.

Section 40-18-392(Tax credit expires January 1, 2019, per subsection (g)). Qualifications for and applicability of tax credit. (a) An Alabama small business tax credit is hereby allowed for any Alabama small business employer that creates a new job and hires a new full-time employee to fill that job. The credit shall be a one-time credit equal to one thousand five hundred dollars ($1,500) for each qualified new employee, and shall only be applicable to a tax year in which the new employee has completed 12 months of consecutive full-time employment with the employer. (b) To qualify for the credit, the employer must have a net employee growth as of the last date of each tax year during which the employer claims a credit pursuant to this article. The net employee growth must equal or exceed the number of qualified new employees for which a credit is sought in the current or applicable tax year, plus the total number of qualified new employees for whom credits were claimed pursuant to this article in a prior tax year. (c)(1) The credit shall be allowed against the tax imposed by Chapter 16 or Chapter 18, of this title. A financial institution shall be allowed to claim the credit against the liability determined in Chapter 16 of this title. The credit shall be available, on a pro rata basis, to the owners or members of qualified Alabama small business employers that are entities taxed under subchapters S or K of the Internal Revenue Code. (2) An Alabama small business employer may receive a credit under this section or under the Full Employment Act of 2011, Article 11 of this chapter, but in no case shall the employer receive both a credit under this article and a credit provided under the Full Employment Act of 2011. Once a credit is claimed for an employee under this section or the Full Employment Act of 2011, the employer may not thereafter make a claim for a credit of that employee under the other article. (d) This tax credit may not be allowed to decrease a taxpayer's tax liability to less than zero in any tax year, but any unused portion may be carried forward for a period of up to three years. The credit is not refundable or transferable. (e) To the extent the credit is used to offset a financial institution excise tax liability, the Department of Finance shall promulgate rules to ensure that the credit in no case would reduce the distribution for municipalities and counties. (f) The income tax credit provided in this section may be claimed only for employees who are hired following July 25, 2016, and shall only apply to tax years beginning on or after January 1, 2016. (g) The tax credit provided in this section shall expire on January 1, 2019, unless otherwise extended by the Legislature. (Act 2016-188, §3.)
AL Code § 40-18-393 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 17 - Alabama Small Business and Agribusiness Jobs Act.|Section 40-18-393 - Rulemaking Authority.

Section 40-18-393Rulemaking authority. The department may adopt rules consistent with this article as necessary to implement and administer this article. Rules may be adopted to include, but not limited to, a requirement that, upon request, taxpayers shall receive credits for up to, but no more than, the number of qualified new employees hired after July 25, 2016. In no case shall an employer claim a credit under this article for the same qualified employee more than once. Nor shall the number of qualified new employees, for which a credit is claimed, exceed the number of employees at the end of the tax year less the number of employees at the beginning of the tax year. (Act 2016-188, §4.)
AL Code § 40-18-394 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 17 - Alabama Small Business and Agribusiness Jobs Act.|Section 40-18-394 - Promotion of Tax Credits for Small Businesses and Independently Owned Business Entities.

Section 40-18-394Promotion of tax credits for small businesses and independently owned business entities. By December 31, 2016, the Department of Revenue shall create and implement a program to actively promote to small business owners, tax professionals, and other appropriate parties the tax credits allowed under the Alabama Small Business Jobs Act created by this article, the Full Employment Act of 2011, Article 11 of this chapter, the Heroes for Hire Tax Credit Act of 2012, Article 13 of this chapter, and other tax credits available to small businesses and independently owned business entities. (Act 2016-188, §6.)
AL Code § 40-18-400 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 18 - Tax Credit for Use of Port Facilities.|Section 40-18-400 - Definitions.

Section 40-18-400Definitions. For the purposes of this article, the following words and phrases shall have the following meanings: (1) BASE CARGO VOLUME. The greater of the following: a. One hundred five percent of the cargo volume of a port facility user in the 12-month period immediately preceding the application. b. Ten TEUs for cargo measured by TEU, 75 net tons for cargo measured by net ton, or 400 VEUs for cargo measured by VEU. (2) CARGO VOLUME. The total amount of noncontainerized general cargo or containers, measured in TEUs, in net tons, in kilograms, or in VEUs transported by way of a waterborne ship, air cargo aircraft, or railroad through a port facility; provided that such cargo shall be owned by the port facility user at the time the port facility is used. (3) COMMISSION. The Renewal of Alabama Commission created by Section 40-18-402. (4) COMPANY. Anyone or anything which has the powers to conduct the activities required to claim the port credit. (5) INLAND PORTS. Physical sites located away from traditional land, air, and coastal borders with the vision to facilitate and process international and domestic trade through strategic investment in multi-modal transportation assets and by promoting value-added services as goods move through the supply chain. (6) PORT FACILITY. Any type of deep draft ship terminal facility located within this state's ports of entry, including publicly owned inland ports, through which cargo is transported by way of a waterborne ship, air cargo aircraft, or railroad, to or from destinations inside or outside this state and which handles cargo owned by third parties in addition to cargo owned by the port facility's owner. (7) PORT CREDIT. The credit provided for in Section 40-18-403. (8) PORT FACILITY USER. A company engaged in manufacturing, warehousing, or distribution which uses a port facility. (9) TEU. A "20-foot equivalent unit" volumetric measure based on the size of a container 20 feet long by eight feet wide by eight feet, six inches high. (10) VEHICLE. Any motorized vehicle as defined in Section 32-1-1.1. (11) VEU. A "Vehicle Equivalent Unit" volumetric measure of one cubic meter. (Act 2016-102, p. 148, §2; Act 2021-2, §1.)
AL Code § 40-18-401 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 18 - Tax Credit for Use of Port Facilities.|Section 40-18-401 - Applications; Construction of Article.

Section 40-18-401Applications; construction of article. (a) The port credit provided for in Section 40-18-403 is created by this article and is allowed upon strict compliance with the provisions herein. (b) Prior to the allowance of the port credit, an application shall be filed with the commission, on a form promulgated by the commission. (1) The application shall be filed by the port facility user desiring to claim the credit. (2) The commission shall establish deadlines for applications. Such applications shall solicit whatever information the commission deems important to its determination of whether granting a port credit will create new, high paying jobs in the state, bring substantial capital to the state, increase the usage of a port facility, promote the development of clusters of businesses in the state, or promote the economic development efforts of the state. (3) Upon review of the applications, the commission may approve such applications as shall result in port credits being awarded so as not to exceed twelve million dollars ($12,000,000) for the life of the program, and shall not exceed five million dollars ($5,000,000) in a fiscal year.  (4) The commission shall charge application fees to offset the costs of administration of this article. (c) Prior to claiming a port credit, the company shall submit to the Department of Commerce a certification containing information adequate to prove that the company is entitled to the credit. Following such examination as it deems necessary, the Department of Commerce may certify the information and deliver the same to the Department of Revenue. Thereafter, the Department of Revenue shall allow the tax credit. (d)(1) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company. (2) Nothing in this article shall be construed to make available to any company any right to the benefits conferred by this article absent strict compliance with this article. (3) Nothing in this article shall be construed to change or lessen the requirements for claiming jobs act incentives under the Alabama Jobs Act, Section 40-18-370, et seq. Companies claiming the jobs act incentives must strictly comply with the Alabama Jobs Act. (4) All filings made by a private party with the commission or any department of state government shall be made using forms adopted by the commission or department. Any such filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue. (5) Nothing in this article shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess any company claiming a port credit. (Act 2016-102, §2.)
AL Code § 40-18-410 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19 - Growing Alabama Credits.|Section 40-18-410 - (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Definitions.

Section 40-18-410(Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Definitions. THIS SECTION WAS REPEALED IN THE 2021 REGULAR For the purposes of this article, the following words and phrases shall have the following meanings: (1) ECONOMIC DEVELOPMENT ORGANIZATION. A local economic development organization or a state economic development organization. (2) GROWING ALABAMA CREDIT. The credit provided for in Section 40-18-413(a). (3) INDUSTRY OR BUSINESS. An entity which would conduct at a site an activity that is primarily described in Section 40-18-372(1). (4) LOCAL ECONOMIC DEVELOPMENT ORGANIZATION. Organizations which are determined by the Department of Commerce to meet both of the following criteria: a. The organization is an Alabama entity not operating for a profit, including, but not limited to, a municipality or county, an industrial board or authority, a chamber of commerce, or some other foundation or Alabama nonprofit corporation charged with improving a community or region of the state. b. The organization has a record of supporting or otherwise participating in economic development activities in some part of Alabama. (5) RENEWAL OF ALABAMA COMMISSION. The Renewal of Alabama Commission created by Section 40-18-402. (6) SITE. Real property owned by a local economic development organization and intended for use by an industry or business. (7) STATE ECONOMIC DEVELOPMENT ORGANIZATION. Organizations which are determined by the Department of Commerce to be an Alabama entity not operating for a profit which is charged with improving the state or a region of the state. (Act 2016-102, p. 148, §3; Act 2019-392, §3.)
AL Code § 40-18-412 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19 - Growing Alabama Credits.|Section 40-18-412 - (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Approval of Applications; Agreements.

Section 40-18-412(Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Approval of applications; agreements. THIS SECTION WAS REPEALED IN THE 2021 REGULAR (a) Following a review, if the Department of Commerce should approve the application provided in Section 40-18-411(a), it shall forward the application to the Renewal of Alabama Commission. (b) The Renewal of Alabama Commission shall consider the application and shall approve it if it deems it worthy of approval. As to improvements at industrial sites, the commission shall give preference to sites with at least 1,000 acres of available space. As to applications for projects located in communities which have the potential to provide additional funding separate from the Growing Alabama Credits, the commission shall take into consideration whether such separate funding is to be provided to the project which is the subject of the application. Meetings of the commission are subject to Chapter 25A of Title 36. Notwithstanding the foregoing, the commission may meet by telephone or some other telecommunications device so long as members of the public are allowed the opportunity to listen to or otherwise observe the commission’s deliberations. (c) The approval of an application by the commission shall specify the amount of money which the economic development organization is allowed to receive so that it can complete the work specified in the application. (d) Following approval by the commission, the Department of Commerce shall enter into an agreement with the economic development organization which shall do all of the following: (1) Require the economic development organization to use funding received as a result of this law only for the purposes approved by the commission as expressed in the agreement. (2) Require the economic development organization to make periodic reports, not more often than annually, to the Department of Commerce and the commission, as required by the commission, on the disposition of the funds. As to a project described in Section 40-18-411(a)(1), the report shall include information on the marketing of the site, and the ultimate use of the site until such time as it makes a final report. As to a project described in Section 40-18-411(a)(1) d. or 40-18-411(a)(2), the report shall include an economic impact report. (3) Require the economic development organization to provide a review of its financial accounts as directed by the Renewal of Alabama Commission. (e) For any approved applications, the Department of Commerce shall notify the Department of Revenue of the information specified in subsection (c). (f) The Department of Commerce shall publish on its website a list of all approved applications and a list of the economic development organizations which made the approved applications. (Act 2016-102, p. 148, §3; Act 2019-392, §3.)
AL Code § 40-18-413 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19 - Growing Alabama Credits.|Section 40-18-413 - (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Scope and Use of Growing Alabama Credits.

Section 40-18-413(Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Scope and use of Growing Alabama Credits. THIS SECTION WAS REPEALED IN THE 2021 REGULAR (a) A taxpayer is allowed a Growing Alabama Credit to be applied against the tax levied by this chapter. In no event shall the Growing Alabama Credit cause a taxpayer's income tax liability to be reduced by more than 50 percent. Unused credits may be carried forward for no more than five years. (b) Growing Alabama Credits shall be granted to taxpayers using an online system administered by the Department of Revenue. The online system shall allow taxpayers to agree to make a cash contribution to an economic development organization which was approved by the Renewal of Alabama Commission, as provided in Section 40-18-412. The online system shall ensure that credits are not granted for contributions to an economic development organization in excess of the amounts approved by the Renewal of Alabama Commission, as provided in Section 40-18-412. (c) In no event shall Growing Alabama Credits be allowed in excess of five million dollars ($5,000,000) for fiscal year 2016. In no event shall Growing Alabama Credits be allowed in excess of ten million dollars ($10,000,000) per year for fiscal years 2017, 2018, 2019, and 2020. (d) The Renewal of Alabama Commission shall reserve at least 25 percent of the amounts specified in subsection (c) for projects located in a county in which the population is 25,000 or less according to the 2010 decennial census. In the event applications are not received and credits are not allocated for projects in these areas by the close of the second quarter of the program year, the funds may revert for allocations of other project applications. (e) To the extent that a Growing Alabama Credit is used by a taxpayer, the taxpayer shall not be allowed any deduction which would have otherwise been allowed for the taxpayer's contribution. Credits may only be claimed by the donating individual or corporate entity and may not be assigned or transferred to any other taxpayer. A taxpayer may not claim a credit for a donation made by any other entity, including an entity taxed under subchapter S or subchapter K of which the taxpayer is an owner, shareholder, partner, or member. (Act 2016-102, p. 148, §3; Act 2019-392, §3.)
AL Code § 40-18-414 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19 - Growing Alabama Credits.|Section 40-18-414 - (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Site Preparation or Public Infrastructure Work; Reports.

Section 40-18-414(Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Site preparation or public infrastructure work; reports. THIS SECTION WAS REPEALED IN THE 2021 REGULAR (a) Upon receipt of funding provided by the tax credit process in Section 40-18-413, the economic development organization shall proceed with the work that was specified in the application required by Section 40-18-411. (b)(1) As to a project described in Section 40-18-411(a)(1), the economic development organization shall report to the Department of Commerce upon the completion of the site preparation or public infrastructure work, upon the transfer of the site to an industry or business, and at other times as may be required or requested by the Department of Commerce. (2) As to a project described in Section 40-18-411(a)(2), the economic development organization shall report to the Department of Commerce upon the completion of the work and at such times as may be required or requested by the Department of Commerce. (c) The Department of Commerce shall make an annual report on the use of funds pursuant to this article to the Chair of the House Ways and Means Education Committee, the Chair of the Senate Finance and Taxation Education Committee, and the members of the Joint Legislative Advisory Committee on Economic Incentives established by Section 40-18-379, at the times, and in the manner, requested by the committee. Beginning with the report for fiscal year 2019, the report shall include a study of the economic impacts from the expenditures made in prior years. (Act 2016-102, p. 148, §3; Act 2019-392, §3.)
AL Code § 40-18-415 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19 - Growing Alabama Credits.|Section 40-18-415 - (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Forms; Construction of Article; Rulemaking Authority.

Section 40-18-415(Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Forms; construction of article; rulemaking authority. THIS SECTION WAS REPEALED IN THE 2021 REGULAR (a) All filings and applications made with any department of the state government shall be made using forms promulgated by such department. Any such filing shall be treated as a tax return, subject to penalties imposed by the Department of Revenue. (b) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company. (c) Nothing in this article shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this article. (d) Nothing in this article shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess a taxpayer claiming the Growing Alabama Credit. (e) Nothing in this article shall be construed to change or lessen the requirements for claiming jobs act incentives under the Alabama Jobs Act in Article 16 of this chapter. Companies claiming the jobs act incentives must strictly comply with Article 16 of this chapter.  (f) The Department of Commerce and Department of Revenue are authorized to adopt rules as necessary to implement and administer this article. (Act 2016-102, §3.)
AL Code § 40-18-416 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 19 - Growing Alabama Credits.|Section 40-18-416 - (Per Section 40-18-416, This Section Is Repealed Following the Close of Fiscal Year 2020) Repeal of Article.

Section 40-18-416(Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Repeal of article. THIS SECTION WAS REPEALED IN THE 2021 REGULAR This article shall be repealed following the close of fiscal year 2020, but the repeal shall not cause a reduction or suspension of any credits awarded for fiscal year 2020 or for prior years during which the Growing Alabama Credit was in effect. (Act 2016-102, §3.)