Incentives
Production Incentives Database
Incentive Type | Non-Transferable Refundable Tax Credit |
Spend | 25% |
Above the Line Residents | 35% |
Above the Line Nonresidents | 25% |
Below the Line Residents | 35% |
Below the Line Nonresidents | 25% |
Project Criteria |
$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 |
Loanout Withholding | No |
Annual Funding Caps | $20,000,000 |
Project Caps | 20000000 |
Minimum Spend | $500,000 |
Sunset Date | None |
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 clientservices@mediaservices.com.
Also Applies to:
Animation | |
Commercials | |
Documentaries | |
Game Shows | |
Interactive | |
Industrials | |
Music Videos | |
News | |
Sports | |
Reality TV | |
Web Series |
= Contact Film Office for more Info |
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 clientservices@mediaservices.com.