SB390 Alabama 2019 Session

Summary

Primary Sponsor

Garlan GudgerSenator

Republican

Session

Regular Session 2019

Title

Entertainment, increase cap on film production tax credits, Sec. 41-7A-48 am'd.

Summary

This bill raises the cap on Alabama's entertainment tax incentives for qualified production companies through 2021, allowing more incentives to be granted.

What This Bill Does

It amends Section 41-7A-48 to increase the aggregate cap of incentives for qualified production companies for fiscal years ending September 30, 2019 through 2021 (to $30,000,000; $40,000,000; and $50,000,000, respectively). It also preserves the prior caps for earlier years (2009-2018). The bill takes effect on the first day of the third month after it is enacted by the Governor.

Who It Affects

• Qualified production companies that produce film, television, or related entertainment projects in Alabama, by enabling higher total incentives they can receive in a given year.
• Local businesses and workers in Alabama involved in or supported by film/TV productions, who may benefit if more productions are incentivized due to the higher caps.

Key Provisions

• Amends Section 41-7A-48 to set annual incentive caps for fiscal years ending 9/30/2009 through 9/30/2021, with new caps for 2019-2021 at $30,000,000; $40,000,000; and $50,000,000 respectively.
• Caps for prior years remain: 2009 ($5,000,000); 2010 ($7,500,000); 2011-2012 ($10,000,000); 2013 ($15,000,000); 2014 ($15,000,000); 2015-2018 ($20,000,000).
• Effective date: the act becomes law on the first day of the third month after passage and gubernatorial approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Entertainment