Ala. Code § 41-10-847: Availability of Credits.

The Innovating Alabama tax credits provided in this article shall not be available for qualifying applicants as described in this article, for which applications are not approved on or prior to July 31, 2028. This shall only affect the availability of credits for applications not approved on or prior to July 31, 2028, and shall not cause a reduction or suspension of any credits awarded on or prior to July 31, 2028.