|Incentive Type||Non-Transferable Refundable Tax Credit|
|Above the Line Residents||35%|
|Above the Line Nonresidents||25%|
|Below the Line Residents||35%|
|Below the Line Nonresidents||25%|
$500,000 minimum local spend for qualified state certified productions;
$50,000 minimum local spend for soundtrack projects, with a per project cap of $300,000 ; $50,000 minimum local spend for music videos with a per project cap of $200,000.
|Loanout Registration Required||No|
|Annual Funding Caps||$20,000,000|
Alabama on the project, unless an extension is granted.
Loan Outs must register
Above the Line Cap at 25% of the first $1,000,000 paid to a Non resident. Below the Line Cap at 25% of the first $500,000 paid to a Non resident
Declaration of Residency is required for the 35%
Biannual Review: The Alabama Film Office will review the qualified production company's progress towards completion of the project at least twice every 12 months.
Last updated: 10/27/2016
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at firstname.lastname@example.org.