• Alabama offers a refundable tax credit at 35% on resident labor and 25% on non-resident labor (capped at $1M in wages paid to ATL personnel & $500K on wages paid to BTL personnel) on the first $20M of qualifying production expenditures.
• Projects must register with the secretary of state within 60 days of commencing operations in Alabama. Once production activities have commenced, the office shall, at least twice during each 12-month period thereafter, review the qualified production company's progress towards completion of production activities.
• A certified production spending at least $150K within a 12-month period may apply to be exempted from the state portion but not the local portion of sales, use, and lodging taxes. The sales tax exemption is not available on qualified expenditures in excess of the first $20M.

Eligible project types: Animation, commercials, documentaries, feature films, interactive media/games, music albums, music videos, pilots, reality TV, scripted TV, soundtracks (motion picture & documentary)