Ala. Code § 40-9C-9: Repeal of Incentives.

(a) The Brownfield Development Tax Abatement Act, Chapter 9C, of Title 40, commencing with Section 40-9C-1, is repealed effective December 31, 2028, unless extended by an act of the Legislature prior to that date for no more than five additional years.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.