Taxation; to establish an income tax credit for oyster shell recycling

SB 125 creates a state income tax credit for Alabama restaurants that donate oyster shells to approved recycling programs. Restaurants can claim a credit of $1 for every 50 pounds of shells donated, up to a maximum of $2,000 per business annually, with a total annual cap of $100,000 across all restaurants. The credit applies to tax years 2026 through 2030 and requires restaurants to maintain records for verification. This policy directly affects restaurants participating in oyster shell recycling, incentivizing them to support coastal conservation efforts through tax benefits.