§ 11-28-2

For those tax years beginning on or after January 1, 2020, a business entity will be allowed a credit against certain taxes imposed by this chapter, as described in §11-28-3 of this code, if the business entity meets the following requirements:(1) The entity is a corporation, small business corporation, limited liability company, partnership, or unincorporated business entity as defined in this code that also has a principal place of business in the state;(2) The entity employs at the post-coal mine site a minimum of 10 full-time (32 hours a week or more) employees; and(3) The entitys principal place of business is located on a post-coal mine site within this state.