Pollution Control Equipment Tax Deduction (Alabama)

From Open Energy Information

Last modified on February 12, 2015.

EZFeed Policy

Place Alabama

Applies to States or Provinces Alabama
Name Pollution Control Equipment Tax Deduction (Alabama)
Policy Category Financial Incentive
Policy Type Corporate Tax Incentive
Affected Technologies Biomass/Biogas, Coal with CCS, Concentrating Solar Power, Energy Storage, Fuel Cells, Geothermal Electric, Hydroelectric, Hydroelectric (Small), Natural Gas, Nuclear, Solar Photovoltaics, Tidal Energy, Wave Energy, Wind energy
Active Policy Yes
Implementing Sector State/Province

Program Administrator Alabama Department of Revenue
Primary Website http://www.ador.state.al.us/Taxincentives/buspriv.html

Last Review 2014-09-15


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.