Amends the Sweet Home Alabama Tourism Investment Act to clarify supplemental tax rebates and require certification of project costs.

The bill amends the Sweet Home Alabama Tourism Investment Act to clarify that the annual one-time two million five hundred thousand dollar ($2,500,000) award is supplemental to the initial award. It also requires approved companies to document actual project costs through certification by an independent certified public accountant. The Alabama Tourism Advisory Board reviews qualifying projects and approves eligible projects for tax rebates. Tax rebates for certified tourism destination projects are administered by the Alabama Department of Revenue.

Amends the Sweet Home Alabama Tourism Investment Act to clarify supplemental tax rebates and require certification of project costs.

The bill amends the Sweet Home Alabama Tourism Investment Act to clarify that the annual one-time two million five hundred thousand dollar ($2,500,000) award is supplemental to the initial award. It also requires approved companies to document actual project costs through certification by an independent certified public accountant. The Alabama Tourism Advisory Board reviews qualifying projects and approves eligible projects for tax rebates. Tax rebates for certified tourism destination projects are administered by the Alabama Department of Revenue.