Ala. Code § 40-18-382
The incentives authorized by this article shall not be available for qualifying projects for which project agreements have not been executed on or prior to July 31, [2028, unless the Legislature enacts legislation to continue or reinstate the incentives for new projects after that date. No action or inaction on the part of the Legislature shall reduce or suspend any incentive awarded pursuant to this article in any past or future calendar year with respect to qualifying projects for which project agreements have been executed on or prior to July 31, [2028, it being the sole intention of this section that failure of the Legislature to enact legislation continuing the incentives authorized by this article for periods after July 31, [2028, shall affect only the availability of the incentives to qualifying projects for which project agreements have not been executed on or prior to July 31, [2028, and shall not affect qualifying projects for which project agreements have been executed on or prior to July 31, [2028.
Ala. Code § 40-18-382 (1975)