HJR17 Alabama 2013 Session

Updated Feb 27, 2026

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Summary

Primary Sponsor: Mac McCutcheon
Republican
Session: Regular Session 2013
Title: Income tax, capital credits authorized by Article 7, Chapter 18, Title 10, and Act 2012-54 continued
Summary: HJR17 continues the authority for capital credits and tax abatements under Article 7, Chapter 18, Title 40 and Act 2012-54, extending them through December 31, 2018.
What This Bill Does
Keeps in place the existing capital credits and abatements program rather than creating new ones. Specifies that these credits and abatements are continued under the referenced sections of the Alabama Code (40-9B-3, 40-18-190, 40-18-195.1). Sets December 31, 2018 as the expiration date for the continuation.

Who It Affects
Taxpayers and businesses that receive or could receive capital credits or abatements, who will continue to be eligible through 2018.
State and local government agencies that administer or oversee the capital credits and tax abatements.

Key Provisions
Continues capital credits authorized by Article 7, Chapter 18, Title 40, Code of Alabama 1975.
Continues capital credits and tax abatements authorized by Act 2012-54 (now appearing as Sections 40-9B-3, 40-18-190, 40-18-195.1).
Continues the program until December 31, 2018, in accordance with Sections 40-18-195.1 and 40-18-202.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Resolutions, Legislative