{"data":{"id":"us-al/ala.-code-40-9d-3","jurisdiction":"us-al","citation":"Ala. Code § 40-9D-3","heading":"Definitions.","body":"(1) CAPITAL COSTS. Costs as defined in subdivision (2) of Section 40-18-190.\n(2) CAPITAL CREDIT. An amount defined in subdivision (3) of Section 40-18-190.\n(3) CONSTRUCTION RELATED TRANSACTION TAXES. The sales and use taxes defined in subdivision (3) of Section 40-9B-3.\n(4) QUALIFYING ENTITIES. Those entities that invest in large projects in Alabama that employ, prior to December 31, 2015, at least 2,000 full time on site employees with benefits at a single site in Alabama and prior to December 31, 2011, invest at least $2.5 billion in capital costs at a single site in Alabama. For periods following December 31, 2015, the 2,000 employment level required to qualify as a qualifying entity shall be maintained for all years thereafter.","path":["Title 40 Revenue and Taxation.","Chapter 9D Alabama Economic Incentive Enchancement Act of 2007."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-9D-3","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"a12cf7c38f9de8d43faa7e7cfd580b0d141e3e8080613c0f3f3af45dee4c05fa","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-9d-2","next":"us-al/ala.-code-40-9d-4"},"notice":"GroundRules: Original legal text. Not legal advice."}