The Growing Alabama credit is part of the Alabama Renewal Act in Schedule ARA and is available to taxpayers who made cash contributions to a Local Economic Development Organization (LEDO).
The LEDO must have been approved by the Renewal of Alabama Commission and the contribution should be made directly through the Alabama Department of Revenue.
Unused Growing Alabama Credit may be carried forward for a maximum of five years.
Visit the Alabama Department of Revenue for additional information on qualification requirements. https://revenue.alabama.gov/tax-incentives/major-tax-incentives/growing-alabama-credit/
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