Alabama § 40-18-222 (Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives

Alabama Statutes

§ 40-18-222 — (Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives

Alabama § 40-18-222

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 8Coal Production Tax Credit

This text of Alabama § 40-18-222 ((Repealed by Act 2023-546, § 4, Effective December 31, 2028, Unless Extended by Act of Legislature) Repeal of Incentives) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-18-222 (2026).

Text

(a)The Coal Production Tax Credit, Article 8, commencing with Section 40-18-220, Chapter 18, of Title 40, is repealed effective December 31, 2028, unless extended by an act of the Legislature prior to that date for no more than five additional years.

(b)The repealing of the incentives in subsection (a) shall only affect the availability of the tax credits after December 31, 2028, and shall not cause a reduction or suspension of any credits awarded on or prior to December 31, 2028.

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(a) The Coal Production Tax Credit, Article 8, commencing with Section 40-18-220, Chapter 18, of Title 40, is repealed effective December 31, 2028, unless extended by an act of the Legislature prior to that date for no more than five additional years.
(b) The repealing of the incentives in subsection (a) shall only affect the availability of the tax credits after December 31, 2028, and shall not cause a reduction or suspension of any credits awarded on or prior to December 31, 2028.