State-by-state production incentives
Alaska
| Alaska | |
| Incentive Type | Transferable tax credit |
| Incentives Highlights | 30% base tax credit, plus 10% for local hires and 2% extra for rural and out of season spend. |
| Eligible Projects | Films, television pilots, series and commercials |
| Minimum Spend | $100,000 in qualified expenses in a 24 month period. |
| Production Cap or Annual Cap | $100 Million program cap, which can be renewed. |
| Application/Reporting Requirements | Productions must be pre-qualified with the state. |
| Loan-Out Reg Required? | No |
| CPA Audit? | Yes |
Alaska Film Office
David Worrell, Film Office Director
David.Worrell@alaska.gov
t: (907) 269-8190
f: (907) 269-5666
www.film.alaska.gov
The Incentives Office worked closely with Alaskan filmmakers and state legislators to develop strong production incentive legislation. The Alaska Film Office website, www.film.alaska.gov, has a variety of useful information.
The Alaska incentive program offers a base 30% transferable tax credit for all cast and crew as well as goods and services provided by Alaska vendors, with an additional 10% for Alaska cast and crew, a 2% uplift for filming in rural areas and another 2% for out-of-season shooting – making a possible 44% tax credit for qualified expenditures. Minimum Alaska spend is $100,000 of qualified expenditures and there are no production or salary caps. An independent audit by an Alaska-licensed CPA is required with the final application, and films must obtain an Alaska business license in order to prequalify with the state. Alaska has a growing crew base and local production facilities.
The website includes a comprehensive locations database.