Anti-Piracy Rules - Alabama

In 1987, the state of Alabama enacted a law denying enterprise zone benefits to companies relocating from other parts of the state. Enterprise zones are designed to encourage economic development and job creation in distressed areas by providing tax breaks and other assistance to companies that locate facilities within the zone. Under the 1987 law, companies are not eligible for these benefits if expanding in the enterprise zone causes job losses or plant closings elsewhere in the state.

Alabama Statutes Title 41, Article 2
Alabama Enterprise Zone Act

Section 41-23-26 Additional requirements for business, etc., to receive benefits.

Additional requirements for a business, partnership, corporation or individual to receive benefits shall include:

(1) The business must expand its labor force or make new capital investments or prevent a loss of employment to an existing business.

(2) A business may not have closed or reduced employment elsewhere in Alabama in order to expand into the zone.

(Acts 1987, No. 87-573, p. 897, §7.)

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