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The Alabama Pro-Entrepreneurship & AI Workforce Act (AL-AI-Workforce)

Alabama state companion to AI Workforce. Builds on Ala. Code Title 10A (Business Entities), Title 40 Ch. 18 income-tax credits, and the Alabama Innovation Commission.

THE ALABAMA PRO-ENTREPRENEURSHIP & AI WORKFORCE ACT (AL-AI-WORKFORCE)

Vehicle: State passage. Alabama Legislature, regular session. Primary referral to House Ways and Means Education / Commerce and Small Business and Senate Finance and Taxation Education / Governmental Affairs.

SECTION 1. SHORT TITLE

This Act may be cited as the “Alabama Pro-Entrepreneurship & AI Workforce Act (AL-AI-Workforce).”

SECTION 2. LEGISLATIVE FINDINGS AND INTENT

The Legislature finds that Ala. Code Title 10A governs business entities; that Ala. Code Title 40 Ch. 18 contains income-tax credits including the R&D credit under Sec. 40-18-420 et seq. and the Alabama Jobs Act under Ala. Code Sec. 40-18-370 et seq.; that the Alabama Innovation Corporation operates under Ala. Code Sec. 41-10-925 et seq.; that the Alabama Small Business Commission operates under Executive Order; and that AIDT (Alabama Industrial Development Training) under Ala. Code Sec. 41-10-190 et seq. provides workforce training. This Act extends these frameworks.

TITLE I — DEFINITIONS & COORDINATION WITH ALABAMA LAW

Sec. 101. Definitions

  1. (a) “Qualified Alabama AI Workforce Training” means training toward an ALRMC or Federal FRAC in AI fields.
  2. (b) “Alabama Innovation Sandbox” means a regulatory sandbox under Title III.
  3. (c) “Qualified small business” has the meaning given in Ala. Code Title 10A.

Sec. 102. Coordination with Existing Alabama Law

  1. (a) Consistent with:
  • Ala. Code Title 10A (business entities).
  • Ala. Code Sec. 40-18-420 et seq. (R&D credit); Sec. 40-18-370 et seq. (Alabama Jobs Act).
  • Ala. Code Sec. 41-10-925 et seq. (Alabama Innovation Corporation).
  • Ala. Code Sec. 41-10-190 et seq. (AIDT).

TITLE II — ALABAMA AI WORKFORCE TRAINING CREDIT

Sec. 201. Income-Tax Credit

  1. (a) A new credit is added to Ala. Code Title 40 Ch. 18 for qualified AI workforce training expenditures.
  2. (b) Coordinated with federal IRC Sec. 45BB; aggregate cap.
  3. (c) Credit equals 30% of eligible expenditures capped at $3,000 per employee / $150,000 per employer annually.
  4. (d) Department of Revenue administers.

Sec. 202. Coordination with AIDT

  1. (a) AIDT shall publish a list of qualifying ALRMC and Federal FRAC pathways.

TITLE III — ALABAMA INNOVATION SANDBOX

Sec. 301. Establishment

  1. (a) The Alabama Innovation Corporation shall operate an Alabama Innovation Sandbox under Ala. Code Sec. 41-10-925 et seq.
  2. (b) Twenty-four-month terms; renewable.

Sec. 302. Scope

  1. (a) Covers state-licensed activities in occupational-licensure boards under Title 34 and financial-institution activities under Title 5, to the extent not preempted.

TITLE IV — SMALL-BUSINESS FORMATION

Sec. 401. Expedited Formation Pathway

  1. (a) The Secretary of State shall implement an expedited formation pathway for Title 10A entities within 24 hours.

Sec. 402. Single-Portal Licensing

  1. (a) Alabama.gov business services shall operate a single-portal licensing system for state-level occupational licenses under Title 34.

TITLE V — IMPLEMENTATION & GENERAL PROVISIONS

Sec. 501. Severability

If any provision is held invalid, the invalidity shall not affect the remainder.

Sec. 502. Effective Date

This Act shall take effect October 1 of the year following enactment, except that Sec. 201 shall apply to tax years beginning on or after January 1 of that year.

Canonical federal version: AI Workforce. Other Alabama bills: AL-ACSA, AL-MEWRA, AL-GT&P.