State-by-state production incentives
Alabama
| Alabama | |
| Incentive Type | Refundable tax credit |
| Incentives Highlights | 25% base tax credit for ATL and BTL, 35% for resident hires, plus a waiver of sales tax. |
| Eligible Projects | Films, television, pilots, series |
| Minimum Spend | $500,000 in qualified spend for films, $50,000 for soundtrack. |
| Production Cap or Annual Cap | $10 Million in funding is available cap for fiscal year starting October 1, 2010. Maximum of $10 Million of qualified spend per project. |
| Application/Reporting Requirements | Productions must be pre-approved by the state, and file a tax return. |
| Loan-Out Reg Required? | No |
| CPA Audit? | Yes |
Alabama Film Office
Brenda Hobbie, Film Office Coordinator
brenda.hobbie@tourism.alabama.gov
t: (334) 242-4195
f: (334) 242-2077
http://www.alabamafilm.org
Alabama offers a 25% rebate forabove-the-line and below-the-line personnel, goods and services purchased in the state, a 35% rebate for resident crew, plus a waiver of sales and lodging tax. The minimum spend for film projects is$500,000 and maximum qualified spend that will receive a rebate is$10 million, with a $50,000 minimum for qualified soundtracks. New funds became available on October 1,2011, at the start of Alabama’s fiscal year.The annual cap is $10 million. A CPA audit is required, in additionto filing a state tax return, and a $100 application fee.