{"data":{"id":"us-al/ala.-code-40-18-371","jurisdiction":"us-al","citation":"Ala. Code § 40-18-371","heading":"Requirements for Receipt of Incentives.","body":"For a company to receive one or both of the jobs act incentives provided in this article, all of the following shall occur:\n(1) There must be a qualifying project predominantly conducting an activity specified in Section 40-18-372(1);\n(2) The qualifying project shall create at least the number of new jobs specified in Section 40-18-372(2);\n(3) The company proposing the qualifying project must be an approved company, as provided in Section 40-18-373;\n(4) The approved company and the Governor must enter into a project agreement, as provided in Section 40-18-374;\n(5) If the incentivized company is allowed a jobs credit, the proof of wages actually paid shall have been delivered and certified, as provided in Section 40-18-375; and\n(6) If the incentivized company is allowed an investment credit, the proof of capital actually invested shall have been delivered and certified, as provided in Section 40-18-376.","path":["Title 40 Revenue and Taxation.","Chapter 18 Income Taxes.","Article 16 Alabama Jobs Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-18-371","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"7b2af0499ffc223a4743abfabfbab57be3ad5dd11fffd4fddbaf1d272eb2721b","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-18-370.1","next":"us-al/ala.-code-40-18-372"},"notice":"GroundRules: Original legal text. Not legal advice."}