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Pollution Control Equipment Tax Deduction (Alabama)

Eligibility 
Commercial
Construction
Developer
Industrial
Savings Category 
Fuel Cells
Photovoltaics
Program Info
State 
Alabama
Program Type 
Corporate Tax Incentive

The Pollution Control Equipment Tax Deduction allows businesses to deduct from their Alabama net worth the net amount invested in all devices, facilities, or structures, and all identifiable components or materials for use therein, that are located in Alabama and are acquired or constructed primarily for the control, reduction, or elimination of air, ground, or water pollution or radiological hazards where such pollution or radiological hazards result from or would be caused by the taxpayer's activities in Alabama. The deduction is applied to Alabama’s business privilege tax, which accrues annually to businesses operating in Alabama based on their net worth.