- (a) The Alabama Enterprise Zone Act, Article 2, commencing with Section 41-23-20, Chapter 23, of Title 41, is repealed effective December 31, 2028, unless extended by an act of the Legislature prior to that date for no more than five additional years.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.
(Act 2023-546, §§ 10, 11.)