SB379 Alabama 2018 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2018

Title

Taxation, tax abatements, authorized for data processing centers, extended for five years, Sec. 40-9B-4.1 amd.

Summary

SB 379 would extend the data processing center tax abatements for five more years and require periodic reauthorization.

What This Bill Does

The bill amends the tax rules for data processing centers to extend the existing sales and property tax abatements for another five-year period. It says incentives from Act 2012-210 would not be available to new applicants after December 31, 2018 (2023) unless that act is reauthorized, and then reauthorized again every five years. Projects that already received incentives before the cutoff would keep those incentives according to their agreement, even if reauthorization lapsed. The change becomes effective immediately once the governor approves it.

Who It Affects

• Data processing centers and their developers/owners who qualify for sales and property tax abatements
• Companies with projects that already have incentive approvals before the cutoff date, whose incentives are grandfathered under existing project agreements

Key Provisions

• Amends Section 40-9B-4.1 to extend tax abatements for data processing centers by five years
• Sets that incentives under Act 2012-210 are not available to new applicants after December 31, 2018 (2023) unless reauthorized, with reauthorization occurring every five years thereafter
• Grandfather clause: any project granted incentives before the cutoff date remains entitled to those incentives under its project agreement, irrespective of reauthorization status
• Effective date: act takes effect immediately after governor's approval

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

Subjects

Taxation