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FISCAL NOTE
House Bill 445
Committee: Ways and Means Education Sponsor: Representative Danny Garrett
Analyst: Jennifer Farish Date: 05/12/2023
House Bill 445 as introduced would limit tax rebates provided in the Sweet Home Alabama
Tourism Investment Act to certified tourism destination projects placed into service after the
effective date of this bill. This bill would also remove the five-year carryforward provision for
these rebates.