{"status":200,"message":"Success","data":{"id":"3e903feb-80ed-58c5-9611-66eeccb62afc","title":"Sweet Home Alabama Tourism Investment Act Tax Rebate","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"e9bac38d-ad30-4e13-af55-406dd58b78d9"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"al:tourism-sweet-home-alabama-tourism-investment-act-rebate"}}},"status":{"value":"custom","customValue":"Confirm with agency","description":"Varies — check official page"},"description":"The Sweet Home Alabama Tourism Investment Act provides a tax rebate to selected new tourism-oriented projects. Eligible projects include mega projects with $75 million in capital investment, destination attractions with at least $50 million in private investment, and attractions, resorts or combinations of at least $35 million in entertainment or historic districts or with 200-room hotels. Rebates can combine state and local retail sales, lodging and rental taxes generated by the project.","funding":{"details":"Varies — check official page"},"funders":{"primary":{"id":"85eea5f9-c629-5658-9297-273111fe3f8f","name":"Alabama Tourism Department","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"c6645c73-ccd3-4a94-9d25-87d41d362321","allIds":[{"id":"c6645c73-ccd3-4a94-9d25-87d41d362321","status":"active"}]},"org:us:al:agency":{"registry":{"code":"org:us:al:agency","url":"https://opengrants.io/common-grants/registries/org-us-al-agency.json"},"id":"ATD"}}}}},"keyDates":{"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Project-based; projects selected by the Alabama Tourism Advisory Board; no application deadline posted"}}},"acceptedApplicantTypes":[{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"},{"value":"custom","customValue":"Other Legal Entity","description":"Other Legal Entity"}],"source":"https://tourism.alabama.gov/tourism-incentive","customFields":{"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"name":"Grant Wallace","email":"grant.wallace@tourism.alabama.gov"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Legal entities authorized to do business in Alabama developing a qualifying tourism destination project (theme parks, water parks, museums, convention centers, aquariums, marinas, resorts and similar) meeting the minimum investment; retail-only, convenience, grocery and similar projects are excluded. Any corporation, LLC, partnership, sole proprietorship, business trust or other legal entity authorized to do business in Alabama."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://tourism.alabama.gov/grants","description":"Alabama Tourism Department grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"rebate","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-09T06:03:59Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"AL","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"tourism","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"ATD","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://tourism.alabama.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Housing, Community and Economic Development","Parks & Recreation"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Business","Other Legal Entity"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Any corporation, LLC, partnership, sole proprietorship, business trust or other legal entity authorized to do business in Alabama.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"Sales and lodging tax rebate for large new tourism destination projects.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"geography":{"name":"geography","fieldType":"string","value":"Statewide","description":"Geographic limits within the state","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSourceNotes":{"name":"fundingSourceNotes","fieldType":"string","value":"Rebate of state (and, where applicable, local) sales, lodging and rental taxes generated by the project.","description":"Notes on the source of funds","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"Varies — check official page","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Direct application: submit the Sweet Home Alabama Tourism Investment Act application to the Alabama Tourism Department for review by the Alabama Tourism Advisory Board.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"Code of Alabama 1975 §§ 40-18-470 through 40-18-475","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Project-based; 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