{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"tax-al-act2026573-staged-conditions","kind":"tax_context","subject":"Alabama signed data center abatement changes with separate award clocks","state_codes":["al"],"scope":"Dated enacted tax context. Approval, act effect, future award conditions, tax types and applicant outcomes remain distinct.","fields":{"status":{"value":"enacted","source_ids":["al-act2026573-20261024"],"scope":"Signed dated statutory changes, with future award conditions. This is not an individual approved abatement or a certification of the entire currently governing Chapter 9B.","locator":"Signed Governor approval and Act 2026 573 stamp, PDF page 36"},"alabama_staged_abatement_basis":{"value":"Signed change with separate approval effective and award dates","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"A bounded dated tax context. The older program, new award conditions and individual outcomes remain distinct.","locator":"Act 2026 573 sections 1 through 3 and signed approval"},"approved_on":{"value":"2026-04-16","source_ids":["al-act2026573-20261024"],"scope":"Governor signature and Secretary of State received stamp both show April 16. An April 17 tracking event is not substituted for the signed approval day.","locator":"Signed PDF page 36"},"act_effective_on":{"value":"2026-06-01","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Whole act effective day, distinct from future January 2027 conditions on when an abatement is granted.","locator":"Section 3, signed PDF page 35"},"new_award_conditions_on":{"value":"2027-01-01","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Specified new conditions attach to abatements granted on or after this day, subject to the statutory grandfather clause. Not an individual facility service day or universal cancellation date.","locator":"Amended 40 9B 3(a)(12)a.2 and 40 9B 4(b)(2),(c)(2), signed PDF pages 10 through 12,19,21 through 22"},"base_ten_year_path":{"value":"The text retains a ten year period when aggregate capital investment does not exceed 200 million dollars within ten years from commencement of acquisition, construction and equipping.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Property term runs from federal tax ownership. Investment measurement and exemption clocks are separate. 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Exactly 400 million is not silently excluded by an agency summary.","locator":"40 9B 3(a)(12)a.2(ii), signed PDF pages 9 through 10"},"future_twenty_year_path":{"value":"For an abatement granted on or after January 1,2027, the text provides a twenty year period when aggregate investment exceeds 200 million dollars within ten years.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"This does not replace the retained ten year path with a universal twenty year entitlement. Term begins with federal tax ownership, not the award day.","locator":"40 9B 3(a)(12)a.2(ii), signed PDF page 10"},"prior_thirty_year_boundary":{"value":"Itemiii uses until January 1,2027 and says it shall not apply to any abatement granted after January 1,2027. Its thresholds are more than 200 million dollars within ten years and more than 400 million dollars within twenty years.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Adjacent items use on or after January 1,2027. Literal boundary wording is retained without resolving individual January 1 eligibility. The first investment clock refers to physical construction and equipping; the second to acquisition, construction and equipping.","locator":"40 9B 3(a)(12)a.2(iii), signed PDF page 10"},"conditional_ten_year_extension":{"value":"On or after January 1,2027, an additional ten years up to a thirty year total requires the statutory investment thresholds and a binding local investment agreement approved by Revenue, Commerce and the affected local governing body.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"The agreement must state nature, timing, dollar value and verification procedures. No signed applicant agreement or approved extension reviewed.","locator":"40 9B 3(a)(12)a.2(iv), signed PDF page 11"},"local_investment_categories":{"value":"The extension agreement may provide qualifying infrastructure, broadband in an unserved area, community water or wastewater upgrades, or specified local education support.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Statutory categories and beneficiary jurisdiction consent rules, not a completed improvement, public water reduction or an actual school payment. An adjacent consenting jurisdiction may be a beneficiary under the written agreement.","locator":"40 9B 3(a)(12)a.2(iv), signed PDF pages 11 through 12"},"extension_revocation":{"value":"Failure of a material agreement obligation revokes the additional ten years, returns the period to twenty years and requires repayment of state taxes abated during the extended period plus interest.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Available enforcement terms. No actual breach, revocation, collected repayment or automatic cancellation of every underlying abatement is established.","locator":"40 9B 3(a)(12)a.2(iv), signed PDF page 12"},"large_peak_demand_condition":{"value":"New state tax limitations concern abatements granted on or after January 1,2027 to a data processing center with total peak demand of 100 megawatts or greater.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"A statutory classification boundary. It is not an approved utility capacity, a queue request total, observed demand or an Atlas facility measurement. The general duration changes have their own investment tests.","locator":"40 9B 4(b)(2) and(c)(2), signed PDF pages 19,21 through 22"},"state_property_tax_limit":{"value":"For that dated 100 megawatt category, state noneducational ad valorem abatement may not extend beyond the property placed in service day.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"The text specifies state noneducational property taxes. It does not establish loss of every local property tax abatement, exempt all education taxes, or report actual revenue collected.","locator":"40 9B 4(b)(2), signed PDF page 19"},"operating_equipment_exception":{"value":"Computers, servers, licensed software, computing, networking and storage equipment, cooling systems and other necessary operating equipment remain eligible for state construction transaction abatement throughout the applicable maximum period.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Eligibility under 40 9B 4(c)(2)a is distinct from an award and is limited by the governing period and other conditions. It is not a blanket exemption for every purchase or proof of tax savings.","locator":"40 9B 4(c)(2)a, signed PDF page 21"},"other_state_construction_tax_limit":{"value":"Except for the specified equipment exception, the dated 100 megawatt category may not receive state construction related transaction abatements beyond the property placed in service day.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Construction and operating equipment categories remain separate. Future distribution language identifies building materials, structural improvements, power infrastructure, backup generation and batteries; no actual facility cost or emissions is inferred.","locator":"40 9B 4(c)(2)b and amended 40 23 35, signed PDF pages 22 and 35"},"targeted_county_exception":{"value":"Notwithstanding subdivision(c)(2), the Governor may abate state construction related transaction taxes for the maximum period for a 100 megawatt or greater center in a targeted county defined by 40 18 376.1.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Discretionary statutory exception. No current targeted county list, individual determination, Governor grant or property tax exception is inferred.","locator":"40 9B 4(c)(3), signed PDF page 22"},"grandfather_clause":{"value":"Section 2 excludes incentives in a project executed before the act effective day, and expansions of that project, from the specified amendments for ten years after that effective day.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"The scope identifies amendments to 40 9B 3,40 9B 4 and 40 9B 4.1. No project execution date, grandfather eligibility or added tax exemption beyond the statute is established.","locator":"Section 2, signed PDF page 35"},"application_cutoff_wording":{"value":"The amendment replaces 2028 with 2032: no incentive is available to a company filing after July 31,2032, while a project granted an incentive prior to July 31,2032 retains it under its agreement.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Filing and granted project clauses use different words. No automatic benefit cancellation on the cutoff or adjudication of a boundary day applicant is inferred.","locator":"40 9B 4.1, signed PDF page 28"},"agency_threshold_difference":{"value":"Revenue guidance describes the prior twenty year investment tier as more than 200 million but less than 400 million dollars. The signed statutory text says not greater than 400 million dollars.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024","al-dor-chapter9b-20261024"],"scope":"The source difference at exactly 400 million is retained. 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Date and stage conditions, tax distinctions, grandfather clause and source differences only.","tier":"A","establishes_status":["enacted"]},"al-hb399-enrolled-20261024":{"url":"https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB399-enr.pdf","title":"Alabama Legislature HB399 enrolled text for Act 2026 573","publisher":"Alabama Legislature","published_on":null,"date_note":"Enrolled text includes April 9,2026 final chamber actions but no Governor approval signature in this version. Those chamber dates and the checked date are not page publication.","checked_at":"2026-10-24T09:21:36.566492+00:00","sha256":"96307ced055424f53a6b4191ee4266f681c3f20fb6dd3c145874298b4ff6a2e1","scope":"Machine readable enrolled text used for bounded sections 40 9B 3 maximum periods,40 9B 4 state tax limitations,40 9B 4.1 sunset and sections 2 and 3. Corresponding signed originals govern enacted date and amendment typography. 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General procedure descriptions are not an individual abatement or a full reconciliation of every current rule.","tier":"A","establishes_status":[]}},"details":[{"id":"tax-al-act2026573-staged-conditions","html":"

Alabama signed data center abatement changes with separate award clocks

Dated enacted tax context. Approval, act effect, future award conditions, tax types and applicant outcomes remain distinct.

Status
enactedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026.

Signed dated statutory changes, with future award conditions. This is not an individual approved abatement or a certification of the entire currently governing Chapter 9B. Locator: Signed Governor approval and Act 2026 573 stamp, PDF page 36.

Alabama staged abatement basis
Signed change with separate approval effective and award datesAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

A bounded dated tax context. The older program, new award conditions and individual outcomes remain distinct. Locator: Act 2026 573 sections 1 through 3 and signed approval.

Approved on
April 16, 2026Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026.

Governor signature and Secretary of State received stamp both show April 16. An April 17 tracking event is not substituted for the signed approval day. Locator: Signed PDF page 36.

Act effective on
June 1, 2026Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Whole act effective day, distinct from future January 2027 conditions on when an abatement is granted. Locator: Section 3, signed PDF page 35.

New award conditions on
January 1, 2027Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Specified new conditions attach to abatements granted on or after this day, subject to the statutory grandfather clause. Not an individual facility service day or universal cancellation date. Locator: Amended 40 9B 3(a)(12)a.2 and 40 9B 4(b)(2),(c)(2), signed PDF pages 10 through 12,19,21 through 22.

Base ten year path
The text retains a ten year period when aggregate capital investment does not exceed 200 million dollars within ten years from commencement of acquisition, construction and equipping.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Property term runs from federal tax ownership. Investment measurement and exemption clocks are separate. No actual applicant investment or eligibility is established. Locator: 40 9B 3(a)(12)a.2(i), signed PDF page 9.

Prior twenty year path
For abatements granted prior to January 1,2027, the twenty year path uses investment exceeding 200 million dollars but not greater than 400 million dollars within ten years.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Term starts with federal tax ownership, while investment clock starts with acquisition, construction and equipping. Exactly 400 million is not silently excluded by an agency summary. Locator: 40 9B 3(a)(12)a.2(ii), signed PDF pages 9 through 10.

Future twenty year path
For an abatement granted on or after January 1,2027, the text provides a twenty year period when aggregate investment exceeds 200 million dollars within ten years.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

This does not replace the retained ten year path with a universal twenty year entitlement. Term begins with federal tax ownership, not the award day. Locator: 40 9B 3(a)(12)a.2(ii), signed PDF page 10.

Prior thirty year boundary
Itemiii uses until January 1,2027 and says it shall not apply to any abatement granted after January 1,2027. Its thresholds are more than 200 million dollars within ten years and more than 400 million dollars within twenty years.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Adjacent items use on or after January 1,2027. Literal boundary wording is retained without resolving individual January 1 eligibility. The first investment clock refers to physical construction and equipping; the second to acquisition, construction and equipping. Locator: 40 9B 3(a)(12)a.2(iii), signed PDF page 10.

Conditional ten year extension
On or after January 1,2027, an additional ten years up to a thirty year total requires the statutory investment thresholds and a binding local investment agreement approved by Revenue, Commerce and the affected local governing body.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

The agreement must state nature, timing, dollar value and verification procedures. No signed applicant agreement or approved extension reviewed. Locator: 40 9B 3(a)(12)a.2(iv), signed PDF page 11.

Local investment categories
The extension agreement may provide qualifying infrastructure, broadband in an unserved area, community water or wastewater upgrades, or specified local education support.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Statutory categories and beneficiary jurisdiction consent rules, not a completed improvement, public water reduction or an actual school payment. An adjacent consenting jurisdiction may be a beneficiary under the written agreement. Locator: 40 9B 3(a)(12)a.2(iv), signed PDF pages 11 through 12.

Extension revocation
Failure of a material agreement obligation revokes the additional ten years, returns the period to twenty years and requires repayment of state taxes abated during the extended period plus interest.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Available enforcement terms. No actual breach, revocation, collected repayment or automatic cancellation of every underlying abatement is established. Locator: 40 9B 3(a)(12)a.2(iv), signed PDF page 12.

Large peak demand condition
New state tax limitations concern abatements granted on or after January 1,2027 to a data processing center with total peak demand of 100 megawatts or greater.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

A statutory classification boundary. It is not an approved utility capacity, a queue request total, observed demand or an Atlas facility measurement. The general duration changes have their own investment tests. Locator: 40 9B 4(b)(2) and(c)(2), signed PDF pages 19,21 through 22.

State property tax limit
For that dated 100 megawatt category, state noneducational ad valorem abatement may not extend beyond the property placed in service day.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

The text specifies state noneducational property taxes. It does not establish loss of every local property tax abatement, exempt all education taxes, or report actual revenue collected. Locator: 40 9B 4(b)(2), signed PDF page 19.

Operating equipment exception
Computers, servers, licensed software, computing, networking and storage equipment, cooling systems and other necessary operating equipment remain eligible for state construction transaction abatement throughout the applicable maximum period.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Eligibility under 40 9B 4(c)(2)a is distinct from an award and is limited by the governing period and other conditions. It is not a blanket exemption for every purchase or proof of tax savings. Locator: 40 9B 4(c)(2)a, signed PDF page 21.

Other state construction tax limit
Except for the specified equipment exception, the dated 100 megawatt category may not receive state construction related transaction abatements beyond the property placed in service day.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Construction and operating equipment categories remain separate. Future distribution language identifies building materials, structural improvements, power infrastructure, backup generation and batteries; no actual facility cost or emissions is inferred. Locator: 40 9B 4(c)(2)b and amended 40 23 35, signed PDF pages 22 and 35.

Targeted county exception
Notwithstanding subdivision(c)(2), the Governor may abate state construction related transaction taxes for the maximum period for a 100 megawatt or greater center in a targeted county defined by 40 18 376.1.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Discretionary statutory exception. No current targeted county list, individual determination, Governor grant or property tax exception is inferred. Locator: 40 9B 4(c)(3), signed PDF page 22.

Grandfather clause
Section 2 excludes incentives in a project executed before the act effective day, and expansions of that project, from the specified amendments for ten years after that effective day.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

The scope identifies amendments to 40 9B 3,40 9B 4 and 40 9B 4.1. No project execution date, grandfather eligibility or added tax exemption beyond the statute is established. Locator: Section 2, signed PDF page 35.

Application cutoff wording
The amendment replaces 2028 with 2032: no incentive is available to a company filing after July 31,2032, while a project granted an incentive prior to July 31,2032 retains it under its agreement.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Filing and granted project clauses use different words. No automatic benefit cancellation on the cutoff or adjudication of a boundary day applicant is inferred. Locator: 40 9B 4.1, signed PDF page 28.

Agency threshold difference
Revenue guidance describes the prior twenty year investment tier as more than 200 million but less than 400 million dollars. The signed statutory text says not greater than 400 million dollars.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026. Alabama Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

The source difference at exactly 400 million is retained. Guidance is not silently rewritten or used to adjudicate an applicant. Locator: Revenue prior January 2027 tier bullets versus signed 40 9B 3(a)(12)a.2(ii).

Agency implementation boundary
The captured Revenue page states that additional information on Act 2026 573 changes will be posted later.Alabama Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

This is an attributed statement from the captured page, not proof that no other implementation guidance or later amendments exist. Locator: Revenue heading after prior award tier bullets.

Source review boundary
This record summarizes bounded signed amendments and matching enrolled text, with eleven signed originals actually viewed.Alabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

The complete compiled current chapter, Act 2026 550 as a whole, every administrative rule, underlying applicant agreement and all later amendments were not reviewed as a complete governing stack. The separate Commerce page also covers the Jobs Act and is not used to merge its rules into Chapter 9B. Locator: Signed PDF pages 9 through 12,19,21,22,28,35 through 37; matching enrolled sections.

Individual application outcomes
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No individual abatement application or outcome reviewed. Locator: Bounded statutory change only; no individual outcome source reviewed.

Individual approval
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No individual governing body resolution or certificate reviewed. Locator: Bounded statutory change only; no individual outcome source reviewed.

Actual tax benefit
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No realized exemption, refund, subsidy amount or tax revenue established. Locator: Bounded statutory change only; no individual outcome source reviewed.

Reported jobs
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual or promised applicant job count established from this bounded change record. Locator: Bounded statutory change only; no individual outcome source reviewed.

Actual investment
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual applicant capital spending or local improvement payment reviewed. Locator: Bounded statutory change only; no individual outcome source reviewed.

Actual load
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual peak electricity demand or utility approved capacity established. Locator: Bounded statutory change only; no individual outcome source reviewed.

Individual grandfather eligibility
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No individual executed project date or grandfather determination reviewed. Locator: Bounded statutory change only; no individual outcome source reviewed.

Individual extension
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No binding applicant local investment agreement or approved extension reviewed. Locator: Bounded statutory change only; no individual outcome source reviewed.

Actual compliance
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No individual audit, compliance finding, revocation or recapture payment reviewed. Locator: Bounded statutory change only; no individual outcome source reviewed.

Current complete legal stack
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Full compiled current chapter, all 2026 acts, administrative rules and later amendments not certified. Locator: Bounded statutory change only; no individual outcome source reviewed.

Atlas record id
Not establishedAlabama Department of Revenue. Source: April 16, 2026. Checked: October 24, 2026. Alabama Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No exact Atlas facility, parcel or project join made. Locator: Bounded statutory change only; no individual outcome source reviewed.

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