Taxation; to establish an income tax credit for oyster shell recycling

Summary

HB 28 establishes a state income tax credit for Alabama residents who hold a shell‑recycling license or permit and for restaurants that donate oyster shells. Credits are awarded on a first‑come, first‑served basis for the tax year the recycling occurs, and claimants must submit a certified recycling certificate or the credit is denied. The credit can be claimed for tax years 2027 through 2031 and passes through to owners of partnership, S‑corporation, or other pass‑through entities.

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