Taxation; to establish an income tax credit for oyster shell recycling

This bill would create a state income tax credit for restaurants in Alabama that recycle oyster shells. Restaurants could receive a credit of $1 for every 50 pounds of shells donated, up to $2,000 per year, with a total cap of $100,000 in credits granted statewide each year. This aims to encourage more oyster shell recycling, which the bill states benefits water quality, aquatic habitats, and the coastline.

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