CHAPTER 11. TAXATION.

§11-28-2. Eligibility for credit.

For those tax years beginning on or after January 1, 2020, a business entity will be allowed a credit against certain taxes imposed by this chapter, as described in §11-28-3 of this code, if the business entity meets the following requirements:

(1) The entity is a corporation, small business corporation, limited liability company, partnership, or unincorporated business entity as defined in this code that also has a principal place of business in the state;

(2) The entity employs at the post-coal mine site a minimum of 10 full-time (32 hours a week or more) employees; and

(3) The entity’s principal place of business is located on a post-coal mine site within this state.

Bills Affecting §11-28-2

2004 Regular Session: SB14
2004 Regular Session: SB14
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB497
2005 Regular Session: SB497
2005 Regular Session: SB688
2005 Regular Session: SB688
2005 Regular Session: SB688
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: SB43
2006 Regular Session: SB43
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB719
2006 Regular Session: SB719
2006 Regular Session: SB719
2007 Regular Session: SB112
2007 Regular Session: SB112
2007 Regular Session: SB446
2007 Regular Session: SB446
2007 Regular Session: SB446
2007 Regular Session: SB536
2007 Regular Session: SB536
2007 Regular Session: SB662
2007 Regular Session: SB692
2007 Regular Session: SB692
2008 Regular Session: SB131
2008 Regular Session: SB332
2009 Regular Session: HB3284
2010 Regular Session: HB4614
2010 Regular Session: SB641
2011 Regular Session: HB2792
2011 Regular Session: SB305
2013 Regular Session: HB2993
2013 Regular Session: SB618
2014 Regular Session: HB2993
2014 Regular Session: SB302
2015 Regular Session: HB2029
2015 Regular Session: HB2262
2015 Regular Session: SB98
2016 Regular Session: HB2029
2016 Regular Session: HB2262
2016 Regular Session: HB4596
2016 Regular Session: SB337
2017 Regular Session: HB2036
2017 Regular Session: SB38
2017 Regular Session: SB487
2018 Regular Session: HB4475
2018 Regular Session: SB12
2018 Regular Session: SB300
2018 Regular Session: SB596
2019 1X: HB168
2019 1X: HB168
2019 Regular Session: HB2228
2019 Regular Session: HB3123
2019 Regular Session: SB29
2019 Regular Session: SB113
2019 Regular Session: SB336
2019 Regular Session: SB439
2019 Regular Session: SB635
2019 Regular Session: SB666
2020 Regular Session: HB2228