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AL SB299

Bill

Status

Passed

6/7/2023

Primary Sponsor

Arthur Orr

Click for details

Origin

Senate

Regular Session 2023

AI Summary

Legislative Description

Relating to the Coal Production Tax Credit; to amend Section 40-18-220, Code of Alabama 1975, to allow the credit to be claimed against both income and utility services taxes; to allow the credits to be earned by all persons that increase their production of coal mined in Alabama from the prior year; to allow any unused credits to be carried forward for no more than five years;

Relating to economic tax incentives; to establish sunset provisions and reporting guidelines

Last Action

Enacted

6/7/2023

Committee Referrals

Ways and Means Education5/23/2023
Finance and Taxation Education5/9/2023

Full Bill Text

No bill text available