Section 40-18-342, Code of Alabama 1975, allows for an income tax credit for certain costs for irrigation equipment, fuel conversions, and reservoirs. Pursuant to Section 40-18- 342(g), all agriculture trade or business making qualified costs must file an annual informational report with the Alabama Department of Agriculture and Industries prior to claiming an income tax credit. Only qualified irrigations systems or reservoirs for which the agricutlure trade or business has filed an annual information report with the Department of Agriculture and Industries are eligible for the tax credit. The eligible taxpayer may claim one credit for qualifying equipment purchased and installed during tax years 2012 through 2017, one tax credit for qualifying equipment purchased and installed during tax years 2018 through 2022, and one credit for qualifying equipment purchased and installed during tax year 2023 or thereafter.
 


If you feel you qualify and would like to submit a questionnaire, please provide your information to us using one of the methods shown below. 

 

Use this method if you prefer to input your information online and submit it to us directly (preferred). 
This
 method is faster and does NOT require you to mail or email anything to us.




Use this method if you would prefer to either complete the document online and then print it out at your

location or if you would prefer to print the blank document, and then fill it in later at your convenience.

Note:  If you use the fillable document method, you will need to either mail or email your completed document
to our office for it to be processed.


 irrigation@agi.alabama.gov



Hassey Brooks
334-240-3877
1445 Federal Drive
Montgomery, Alabama
36107