{"data":{"id":"us-al/ala.-code-40-9b-2","jurisdiction":"us-al","citation":"Ala. Code § 40-9B-2","heading":"Legislative Findings.","body":"The Legislature recognizes the importance of industrial development to the well being of the people of the state. The Legislature also recognizes that industries are attracted by a number of factors, including natural resources, a well-trained workforce, good roads, and excellent education. The Legislature also recognizes that in some cases additional incentives are required to succeed in attracting new industries and encouraging existing industries to expand and therefore intends to continue to allow county and municipal governments and certain public corporations to provide substantial tax incentives.","path":["Title 40 Revenue and Taxation.","Chapter 9B Tax Incentive Reform Act of 1992."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-9B-2","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"b791887b90e1e553b2c4adc05e13404bc93fe8cb177099388adf4a9946a05602","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-9b-1","next":"us-al/ala.-code-40-9b-3"},"notice":"GroundRules: Original legal text. Not legal advice."}