Alabama SB125 establishes a state income tax credit for restaurants that recycle oyster shells.

Alabama SB125 creates a tax credit for restaurants that donate oyster shell material to recycling programs. The credit is one dollar for every pound of oyster shells donated, up to a maximum of $2,000 per restaurant per year. The total credits granted cannot exceed $100,000 annually. The Alabama Department of Revenue will implement the credit, collaborating with the Department of Conservation and Natural Resources. The credit can be claimed by corporations, individuals, and other entities, with any excess credit refunded. The act becomes effective June 1, 2026.

Alabama SB125 establishes a state income tax credit for restaurants that recycle oyster shells.

Alabama SB125 creates a tax credit for restaurants that donate oyster shell material to recycling programs. The credit is one dollar for every pound of oyster shells donated, up to a maximum of $2,000 per restaurant per year. The total credits granted cannot exceed $100,000 annually. The Alabama Department of Revenue will implement the credit, collaborating with the Department of Conservation and Natural Resources. The credit can be claimed by corporations, individuals, and other entities, with any excess credit refunded. The act becomes effective June 1, 2026.