SB286 Alabama 2024 Session

Summary

Primary Sponsor

Garlan GudgerSenator

Republican

Session

Regular Session 2024

Title

Alabama Film Office, director appointment process revised

Summary

SB286 shifts the Alabama Film Office Director’s appointment and salary to the Department of Commerce and updates film incentive definitions to reference that department.

What This Bill Does

The Secretary of the Department of Commerce would appoint the Alabama Film Office Director and establish the salary, with the Governor approving the salary up to a $48,000 annual cap and adjustments for cost-of-living. The bill also redefines the department referenced in film incentives to be the Department of Commerce. The existing film incentive rebates remain in place and would be administered by the Department of Commerce, including how rebates are calculated, offset against taxes, and how excess rebates are returned, with an effective date of June 1, 2024, and implementation rules to be adopted by the relevant agencies.

Who It Affects

• Alabama Film Office Director: the Secretary of the Department of Commerce will appoint the director and set the salary (Governor must approve the salary), with a cap of $48,000 and cost-of-living adjustments; retirement benefits remain the same.
• Qualified production companies and the film incentive program: the Department of Commerce would administer the program; rebates and tax-offset provisions remain (25% of eligible production expenditures plus 35% of Alabama resident payroll, with thresholds and caps), subject to rules adopted by the department and revenue.

Key Provisions

• Appointment and salary authority for the Alabama Film Office Director moves from the Governor to the Secretary of the Alabama Department of Commerce; salary cap remains $48,000 annually with cost-of-living adjustments; Governor’s approval remains for the salary.
• The term 'DEPARTMENT' in relation to film incentives is amended to mean the Alabama Department of Commerce.
• Rebate program for state-certified productions remains: 25% of eligible production expenditures plus 35% of payroll paid to Alabama residents, with minimum expenditures of $500,000 and a cap on rebates for expenditures after the first $20,000,000; aggregation rules for TV series, miniseries, and commercials are specified.
• Rebates can offset Alabama income tax liability for the year production activity concludes; any excess rebate is refunded; rules to administer the section will be adopted by the Department of Commerce and the Department of Revenue; the act takes effect June 1, 2024.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

State & State Officers