铁路现代化法》授权的铁路信贷必须通过 "我的阿拉巴马州税务局 "进行预认证，然后纳税人才能在阿拉巴马州所得税申报中申请信贷。
通过 "我的阿拉巴马州税 "在线申请铁路信贷的前提条件。
- 阿拉巴马州商业部出具的证明，授予2022年12月31日之前的纳税年度的税收抵免。
- ALDOR为2022年12月31日以后开始的纳税年度提供的铁路信贷保留批准信。
通过 "我的阿拉巴马州税 "在线申请铁路信贷的程序。
- 登录到 "我的阿拉巴马州税务"。
- 登录后，在 "账户"下导航到 "通过实体 "或 "企业所得税 "。
- 点击进入 提交信贷申请 链接下 税收优惠 并填写以下所需字段。
- 信用类型- 从下拉菜单中选择铁路信用。
- 申报期- 输入经认证的铁路信贷投入使用的纳税期。
- 抵免金额 - 输入所要求的税收抵免金额（支持该金额的文件应与抵免申请一起附上）。
- 附件 - 需要提供以下附件。
- 对于2022年12月31日之前的所有申请--阿拉巴马州商业部出具的授予税收优惠的证明。
- 对于2022年12月31日之后开始的所有索赔 --
- 合格修复支出的铁路信贷证明
- ALDOR的铁路信贷预订批准信
- Supporting documentation for the qualified rehabilitation expenditure claimed, i.e., paid invoices, along with copies of checks or wire transfers.
- 请完整地审查这些信息（并打印一份副本供您记录）。审查完毕后，提交信贷申请。
Once the Rail Credit claim is submitted through My Alabama Taxes, ALDOR will review the claim. The Office of Economic Development may require additional information if the supporting documents are incomplete or not provided. Please note that lack of proper documentation to support the credit claim will delay the process. Once ALDOR approves the requested credit amount, the project owner will receive a web notice. For credit claims beginning after December 31, 2022, a Web Notice will be sent to the rail carrier from the department upon approval of the Rail Credit. The approved amount of the credit must be listed on the taxpayer’s income tax return at the time the return is filed. For more information, please email incentives@revenue.alabama.gov or call 334-242-1175.
注意！转让 - 为了转让铁路信用，必须向ALDOR提交转让声明（RC-TS表）、已执行的转让协议和转让费（每个受让人1000美元）。转让声明（RC-TS表）和已执行的转让协议可通过电子邮件发送至 incentives@revenue.alabama.gov。请将支付的转让费邮寄到。Alabama Department of Revenue, Commissioner's Office, P.O. Box 327001, Montgomery, AL 36132。 在收到转让费之前，转让不能完成。 转让一经处理，受让人将收到书面通知。
NOTE! Please make sure that the transfer agreement includes the following required information.
- Description and address of the rail carrier that has received an approved rail credit.
- The date the project was completed and placed in service.
- The amount of the credit being transferred to the transferee.
- The purchase amount of the credit.
- A statement by the eligible taxpayer agreeing to sell, transfer, convey, assign, and deliver the credit to the buyer along with an acknowledgement from the buyer agreeing to purchase, acquire, and accept the credit from the owner.