Ala. Code § 16-37A-7: Availability of Credits for Certain Awards on or Prior to December 31, 2031. [Credit Terminates Dec. 31, 2031]

The tax credits provided in this chapter shall not be available for employers as described in this chapter, for which agreements are not approved on or prior to December 31, 2031, unless the Legislature enacts legislation to extend the date. This shall only affect the availability of credits for applications not approved on or prior to December 31, 2031, and shall not cause a reduction or suspension of any credits awarded on or prior to December 31, 2031.