Relating to taxation; to amend Sections 40-9F-31, 40-9F-33, and 40-9F-38, Code of Alabama 1975; to further provide certain age restrictions for structures to qualify for tax credits; to allow rehabilitation credits to be tied to the year in which the reservation is allocated; to provide for additional rehabilitation credit allocations; to further provide for the membership of the Historic Tax Credit Evaluating Committee and the factors considered by the committee; and to make nonsubstantive, technical revisions to update the existing code language to current style.
Relating to self-defense, to amend Section 13A-3-23, Code of Alabama 1975, to provide a person's use of physical force in defending himself, herself, or another person is presumed reasonable; to further provide for the immunity received by a person whose use of physical force on another person is justified self-defense; to shift the burden of proving a person's use of physical force is not justified to the state; and to make nonsubstantive, technical revisions to update the existing code language to current style
Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions for ABLE contributions.
Department of Corrections; Deputy Commissioner for Prison Rehabilitation renamed; number of Deputy Commissioners further provided for; additional exempt and unclassified employees created; additional Joint Prison Oversight Committee duties created
Physicians, rural physicians income tax credit, existing law repealed and replaced with new income tax credit after December 31, 2024, new credit increased to $10,000 per year for four years, transition provisions
Relating to child care and workforce development; to establish the employer tax credit and child care provider tax credit; to make legislative findings.
Relating to taxation; to amend Sections 40-9F-31, 40-9F-33, and 40-9F-38, Code of Alabama 1975, to increase the amount of tax credits that may be provided in a tax year; to allow rehabilitation credits to be tied to the year in which the reservation is allocated; to provide for additional rehabilitation credit allocations; to further provide for the membership of the Historic Tax Credit Evaluating Committee and the factors considered by the committee; and to make nonsubstantive, technical revisions to update the existing code language to current style.
Extends the tax credit for the rehabilitation of historic structures and provides for the applicability of such credit. (gov sig) (EG DECREASE GF RV See Note)
Provides relative to the application fee for projects applying for the rehabilitation of historic structures tax credit applicable to nonresidential property (EN +$552,000 SG RV See Note)