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STATE PROFILE / AL

Alabama

Alabama's Chapter 9B program permits specified state and noneducation local tax abatements for qualifying data-center projects. The Revenue Department distinguishes awards before January 1, 2027 from those subject to Act 2026-573 on or after that date and says further guidance on the new requirements will follow.

In the historical record

No verified March–November events are included for this state yet. This is a coverage gap, not evidence of no activity.