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State by State Incentives Guide

Buisness Facilities Contributed Content

Certified Capital Company Program (CAPCO): Promotes investment in Alabama-based businesses by creating several venture capital funds required to invest in Alabama companies. The principal and interest on the bonds are paid solely from the funds derived from leasing or selling the facilities to the user company.

Income 108
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STATE INCENTIVES GUIDE

Buisness Facilities Contributed Content

The credit will follow the income generated by the project and, therefore, will be allowed to “pass-through” entities such as: corporations, partnerships, limited liability companies, etc. A company may have any number of projects in Alabama, as long as each project meets the statutory requirements for a qualifying project.

Income 75