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State by State Incentives Guide

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Income Tax Capital Credit: The Income Tax Capital Credit has been available since 1995. The credit is available to all types of business entities, including: S corporations, C corporations, limited liability companies (LLCs), partnerships, trust and sole proprietorships. 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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COVER STORY: Editors’ Location Picks

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The system provides a 448-mile navigation channel for barge traffic from the Mississippi River northwest to fifteen miles east of Tulsa, Oklahoma. defense contracts. million in new corporate profits tax and local income taxes will be generated by Medpace, Inc. Those include five on the Fortune 500 list—Berkshire Hathaway, Inc.,

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