ALtax_rebatemixedrefundable

Alabama Film Incentive (Rebate)

FILM · Alabama

Summary

25% rebate on qualifying Alabama production expenditures PLUS 35% on payroll paid to Alabama residents, for qualified film/media productions. Annual statewide cap: $20 million. Refundable — excess over income tax liability is paid as cash. Effective for tax years beginning January 1, 2009.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: $20,000,000 (statewide)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: refundable_only
Program family: —
Effective: 2009-01-01
Sunset: —
Application deadline: —
Transfer discount: —

Benefit components (2)

Name	Label	Benefit	Group
production_spend	25% of qualifying Alabama production expenditures	25% of alabama_production_expenditures	—
resident_payroll	35% of payroll paid to Alabama residents	35% of payroll	—

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (4)

5121 Motion Picture and Video Industries
5122 Sound Recording Industries
5151 Radio Broadcasting
5152 Cable and Other Subscription Programming

Geo zones (0)

Statewide / none specified.

Tags (1)

requires_application: true

Tax bases

corporate_income_taxprimary

Source

https://www.revenue.alabama.gov/tax-incentives/income-tax-incentives/

Sections 41-7A-1 through 41-7A-48, Code of Ala. 1975 (Section 41-7A-43)

Last verified: 2026-04-12

35% rate applies specifically to payroll for Alabama resident workers. Statewide cap is $20M/year. Excess over taxpayer's AL income tax liability is refundable.