{"status":200,"message":"Success","data":{"id":"4cab82fb-e746-5133-ab43-69c85a7084ee","title":"Alabama Storm Shelter Tax Credit","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"e7512838-e86b-4657-89c8-9b0f477b7507"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"al:aema-alabama-storm-shelter-tax-credit"}}},"status":{"value":"open","description":"Rolling — applications accepted continuously"},"description":"AEMA, with the Alabama Department of Revenue, administers the Alabama Storm Shelter Tax Credit Act. The credit equals 50% of the cost of building, acquiring and installing a qualified storm shelter at a primary residence, up to $3,000, and statewide credits are capped at $2,000,000 a year. Shelters must be installed on or after January 1, 2026 and meet FEMA P-320, FEMA P-361 and ICC 500 standards.","funding":{"details":"Up to $3,000 (50% of cost, whichever is less)","maxAwardAmount":{"amount":"3000.00","currency":"USD"}},"funders":{"primary":{"id":"45538916-637f-50de-82ba-03c06b29bc67","name":"Alabama Emergency Management Agency","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"aee98df6-3c04-4524-9915-b1b14e4c9754","allIds":[{"id":"aee98df6-3c04-4524-9915-b1b14e4c9754","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":"AEMA"}}}}},"keyDates":{"closeDate":{"name":"Application deadline","eventType":"other","details":"Ongoing","description":"Rolling — applications accepted continuously"},"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Ongoing by calendar year: apply between January 1 and December 31 of the year the shelter is built or installed (a shelter installed in 2026 must be submitted by December 31, 2026); statewide credits capped at $2,000,000 a year"}}},"acceptedApplicantTypes":[{"value":"individual","description":"Individual"}],"source":"https://ema.alabama.gov/resources/alabama-storm-shelter-tax-credit/","customFields":{"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"email":"sheltertaxcredit@ema.alabama.gov","phone":"205-280-2200"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Alabama taxpayers who incur costs for a qualified storm shelter installed on or after January 1, 2026 at their primary residence in Alabama, with engineer-sealed specifications showing compliance with FEMA P-320 (2021), FEMA P-361 (2021) and ICC 500 (2020). Alabama state taxpayers who build, buy or install a qualified storm shelter at their primary residence 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://ema.alabama.gov/about/agency-divisions/","description":"Alabama Emergency Management Agency grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","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":"aema","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"AEMA","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://ema.alabama.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Disaster Prevention & Relief","Housing, Community and Economic Development"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Individual"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Alabama state taxpayers who build, buy or install a qualified storm shelter at their primary residence 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":"Income tax credit for a qualified storm shelter at your primary residence.","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"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"Up to $3,000 (50% of cost, whichever is less)","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 shelter specification sheet, proof of primary residence and a zero-balance invoice through AEMA's online submission portal linked on the page; AEMA issues a certificate to give your tax preparer.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"electronicSubmission":{"name":"electronicSubmission","fieldType":"string","value":true,"description":"Where applications are submitted (url: … or email: …)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"Alabama Storm Shelter Tax Credit Act","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Ongoing by calendar year: apply between January 1 and December 31 of the year the shelter is built or installed (a shelter installed in 2026 must be submitted by December 31, 2026); statewide credits capped at $2,000,000 a year","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Rolling","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"The credit is nonrefundable (it cannot take your tax liability below zero), excludes costs reimbursed by grants or other subsidies, and is lost if you miss the same-calendar-year deadline. The $2 million statewide annual cap is shared by all taxpayers.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTip":{"name":"applicantTip","fieldType":"string","value":"Before buying, you can email your full engineered drawings to sheltertaxcredit@ema.alabama.gov to confirm the shelter meets the FEMA standards.","description":"A non-obvious, actionable tip","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"aema-alabama-storm-shelter-tax-credit","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-alabama/#p-aema-alabama-storm-shelter-tax-credit","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://ema.alabama.gov/resources/alabama-storm-shelter-tax-credit/","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-03","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-04T05:38:06.84519+00:00","lastModifiedAt":"2026-11-09T12:34:26Z","competitions":[],"awards":[]}}