Tax incentives; reimbursement for violation of labor and trafficking laws provided for

Summary

The bill prevents any business that violates human‑trafficking or federal child‑labor laws from qualifying for economic‑development tax incentives under the Alabama Jobs Act. If a company is found guilty, it must reimburse the state and local governments for any tax abatements, grants or refunds it received. The measure also requires the Secretary of Commerce to verify compliance before approving incentives.

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