PRODUCTION INCENTIVES > UNITED STATES >

Alabama

United States - Alabama

NameUS - Alabama Film Incentives
URLhttps://www.olffi.com/c/USALT01T
FundAlabama Film Office https://www.olffi.com/c/USALT
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work, Computer games
Nature of projectFiction, Animation, Documentary
Funding calculation % of QE upto25
Funding calculation info25% of qualified production expenditures, excluding payroll and benefits paid to Alabama residents / 35% for all payroll expenses paid to Alabama residents / In addition to the Rebate, a Qualified Production Company approved to receive incentives may receive an exemption of certain state sales, use, and lodging taxes
Nature of fundingSelective
Who can applyNational Production Company
Who can apply infoWithin 60 days of commencing operations in Alabama, a Qualified Production Company must register with the Alabama Secretary of State
Other requirementsCompliance with the Laws of Alabama / Filing Alabama Tax Returns / Biannual Review
All year roundYes
When to apply infoApplications must be received at least 30 days prior to the commencement of production activities within Alabama
RecoupableNot Recoupable
Tax typeTax Rebate
Financial supportNational Productions, Coproductions, Special Effects
Minimum qualifying expenses500000 USD
Minimum qualifying expenses infoNo Rebate shall be available for Production Expenditures > 20 M USD
Criteria for fundingTo be exempt from state sales, use, and lodgings taxes, a Qualified Production Company must spend, in the aggregate, >= 150 000 USD or more in connection with one or more approved projects within a consecutive 12-month period
Individuals paying income tax inAlabama
Foreign individuals paying income tax inAlabama
Good & Services spent inAlabama

Contact Details

Name: Kathy Faulk
Phone:+1 334 242 7127
Email:kathy.faulk@film.alabama.gov