Alabama Tax Credits

Key Success Factors
Productions must be pre-approved by the State and applications must be filed at least 30 days prior to the start of activities. Approval is on a case by case basis
Spend Requirements
CPA Audit Required?
No / No
Non-residents can qualify, if taxes withheld
Program Limits
Production Cap
Program Cap
$20,000,000 per fiscal year
Payroll Cap
$1,000,000 on ATL; $500,000 on BTL per hire
Program Highlights
Tax Credit Type
Refundable tax credit
Tax Credit Amount
25% for qualified in-state spend; 35% for qualified resident labor

Questions about the Alabama Motion Picture Tax Credits Program?