Alabama Tax Credits
Key Success Factors
Application
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
$500,000
CPA Audit Required?
Yes
Loan-Out:
Registration/
Withholding
Registration/
Withholding
No / No
Residency
Non-residents can qualify, if taxes withheld
Program Limits
Production Cap
$20,000,000
Program Cap
$20,000,000 per fiscal year. Program sunsets 12/31/2028
Payroll Cap
$1,000,000 on ATL; $500,000 on BTL per hire
Program Highlights
Tax Credit Type
Discretionary, 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?
Get your free copy of the Alta Almanac
The Official Handbook on U.S. Motion Picture Tax Credits for Advertisers & the Ad Industry