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FEATURE STORY: 2013 Economic Development Deal of the Year Awards

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From the January/February 2014 issue. addressing the increasing demand for flexible software to keep up with Big Data, cloud and mobile requirements. Noting that the rolling pasture land was less than 20 miles from Atlanta’s international airport, the Pinewood team indicated it was a feasible location for their new studio complex.

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State by State Incentives Guide

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ALABAMA - updated for 2014. Income Tax Capital Credit: The Income Tax Capital Credit has been available since 1995. The enterprise zone credit is equal to $2500 per permanent new employee and can be applied against the income tax and/or business privilege tax liability. The tax for existing entities accrues as of Jan.

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STATE INCENTIVES GUIDE

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INCOME TAX CAPITAL CREDIT: Currently codified as Article 7, Chapter 18, Title 40, Code of Alabama 1975. It is a credit of five percent of the capital costs of a qualifying project, to be applied to the Alabama income tax liability or financial institution excise tax generated by the project income, each year for 20 years.

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