Section 41-7A-1 through Section 41-7A-48, Code of Alabama 1975
ADOR Film Rebate Rules: Pending Update
Alabama Film Office
401 Adams Avenue
Section 40-7A-43 authorizes the Alabama Film Office to award up to $20 million each year in incentives to qualified production companies. Qualified Productions include a wide variety of entertainment content, provided that some portion of the project is produced in Alabama. Qualified Productions include motion pictures, soundtracks for motion pictures, documentaries, most television programming (except those exclusively for news, weather, sports or financial market reports), sound recordings, videos and music videos, commercials and video games.
The Alabama Film Office will review applications to establish the eligibility for this tax credit. Once the eligibility is established, the credit is claimed via My Alabama Taxes (MAT). Please see the bottom of this page for further details on MAT.
All qualifying film projects approved by the Alabama Film Office are required to file a Certificate of Compliance issued by the Alabama Department of Revenue before any rebate is released for payment. For details on how to obtain a Certificate of Compliance, please click here.
The Alabama Film Office within the Alabama Department of Commerce is the administering agency for these incentives; therefore, all inquiries regarding the qualifications for these incentives should be addressed to the Alabama Film Office.