Alabama Commercial Production Incentives

Questions about the Alabama Incentive Program?
Type of Incentive | Refundable tax credit |
Incentive Amount | 25% for qualified in-state spend; 35% for qualified resident labor |
Residency | Non-residents can qualify if taxes withheld |
Minimum Spend | $500,000 |
Production Cap | $20,000,000 |
Salary Cap | $1,000,000 ATL; $500,000 BTL per hire |
Annual Cap | $20,000,000 per fiscal year; starting 10/1/16 |
Application Timeline | Productions must be pre-approved by the state, at least 30 days prior to production |
Loan-Out Registration | No |
Loan-Out Withholding | No |
CPA Audit | Yes |
Alabama Film Office