*Taxpayer deadline submittal date on or before December 31, 2018*

                                
Alabama Irrigation Tax Credit
Questionnaire

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 agriculture 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.

 
































                 
irrigation@agi.alabama.gov

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