Beginning January 1,2022, eligible taxpayers who incur costs for the construction, acquisition, or installation of a qualified storm shelter at their primary residence in the state of Alabama will be eligible for an income tax credit for the storm shelter. The tax credit will equal $3,000 or 50 percent of the total cost of the construction, acquisition, or installation of the qualified storm shelter at the primary residence, whichever is less.

There Are Limitations and a Cap on the Statewide Credit Total Per Year!  

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For questions about documentation for the storm shelter tax credit, contact Alabama Emergency Management Agency at (205) 280-2200.

For questions about processing the storm shelter tax credit, contact Alabama Department of Revenue Individual Income Tax at (334) 242-1170 Option #1.