Environment (Conservation)

HB 28 would create a state income tax credit for Alabama restaurants that donate oyster shells to approved recycling programs. Restaurants can claim up to $2,000 per year (based on $1 for every 50 pounds of shells donated), with a total annual cap of $100,000 across all participating businesses. Credits are awarded on a first-come, first-served basis and are only available for tax years 2026 through 2030. The Alabama Department of Revenue will collaborate with conservation officials to designate eligible recycling programs.