This bill would establish an investment program to provide financial support for trade programs in the State of Alabama. This bill would incentivize donations to local foundations that support the development of career technical education by creating a tax credit for individuals and entities to offset their state income, excise, premium, and utility tax liability. Qualifying entities would use these donations to pay for the construction and development of trade programs for local industry. These funds may be used for construction of facilities, including expenditures to maintain or upgrade facilities. This bill would also establish a board within the Alabama Department of Workforce to determine the eligibility of qualifying entities to receive donations that qualify for the tax credit and to operate the program with the support of the Department of Revenue.