EP Services Offered
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Location Production Needs
|Incentive||25%-35% Refundable Tax Credit|
Qualified expenditures include: preproduction, production, and postproduction costs incurred in the state that are directly used in a certified production; all salaries, wages, and other compensation including, but not limited to, compensation and related benefits provided to resident and nonresident producers, directors, writers, actors, and other personnel involved in certified projects within the state.
Marketing and distribution expenses do not qualify.
|Project Cap||$20M of qualified spend|
|Compensation Cap||$1M (ATL); $500K (BTL)|
Productions must apply no later than 30 days prior to the start of any activities in Alabama. Principal photography must begin within 90 days of application approval.
|Income Tax Withholding|
Individual: Not Required
Loan-out: Not Required
|Sunset Date||December 31, 2028|
Loan-Outs are required to fill out an affidavit acknowledging payment(s) received for work done in Alabama.
Alabama Film Office
Kathy Faulk, Manager