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AL
Alabama Film Incentive — Production Rebate Program
Refundable incentive of 25% on qualified expenditures and 35% on resident labor for qualifying Alabama film, television, and music album productions. Annual cap increased to $30 million for FY2026.
About this program
Visit the program website for full details.
Eligibility
Film, television, and qualifying entertainment productions with Alabama-based expenditures. Music album projects with $30,000–$200,000 in production costs now eligible.
Requirements
- Must have qualifying Alabama-based production expenditures
- 25% rebate on all qualified expenditures; 35% on Alabama resident labor
- Annual cap: $30 million beginning FY2026 (October 1, 2025)