Section 41-23-26
Additional requirements for business, etc., to receive benefits.
Additional requirements for a business, partnership, corporation or individual to receive benefits shall include:
(1) The business must expand its labor force or make new capital investments or prevent a loss of employment to an existing business.
(2) A business may not have closed or reduced employment elsewhere in Alabama in order to expand into the zone.
(Acts 1987, No. 87-573, p. 897, §7.)